标准成本是指在正常和高效率的运转情况下制造产品的成本,是有效经营条件下发生的一种目标成本,是目标成本管理的重要组成部分。推行标准成本管理可以促使企业加强成本管理,推动全体员工人人关心成本,身体力行控制成本,能够更好地贯彻经济责任制,进一步降低成本。本文通过九方装备集团公司标准成本管理体系构建的实际案例,探索标准成本管理在制造型企业内部的应用与发展。 The standard cost is the cost of manufacturing a product under normal and efficient operation. It is a target cost that occurs under effective operating conditions and is an important part of the target cost management. The implementation of standard cost management can encourage enterprises to strengthen cost management, promote all employees all concerned about the cost, personally control costs, to better implement the economic responsibility system to further reduce costs. This article through the nine party equipment company standard cost management system to build a practical case to explore the standard cost management in the manufacturing enterprise internal application and development.