标准成本法早在本世纪二十年代,为配合泰罗制的实施,就已引进到会计中来,成为成本会计的一个组成部分。随着现代管理科学的发展,五十年代以来,标准成本会计制度逐步为西方国家的企业广泛采用,至今仍在现代管理会计中占踞一席位置。这种会计制度起源于西方,是一种比较先进的成本计算制度。它对于加强成本控制、推行企业内部责任会计、简化成本核算手续等方面起到了不可 As early as the twenties of this century, the standard cost method was introduced into accounting as an integral part of cost accounting to tie in with the implementation of the Taylor system. With the development of modern management science, since the 1950s, the standard cost accounting system has been gradually adopted by enterprises in western countries and still occupies a place in modern management accounting. This accounting system originated in the West, is a more advanced cost calculation system. It plays an important role in strengthening cost control, promoting internal responsibility accounting and simplifying cost accounting procedures