本文重点讨论生产过程中的成本控制,就是在产品的制造过程中,对成本形成的各种因素,按照事先拟定的标准严格加以监督,发现偏差就及时采取措施加以纠正,从而使生产过程中的各项资源的消耗和费用开支限定在标准规定的范围之内。对差异过大的成本耗费给予必要的分析和及时的调整。 This article focuses on the cost control in the production process, that is, in the product manufacturing process, the cost of various factors formed in accordance with pre-set standards strictly supervised and found deviations to take timely measures to be corrected so that the production process The consumption of resources and expenses are limited to the standard requirements. Excessive differences in costs and expenses given the necessary analysis and timely adjustment.