标准成本法是比较实际成本和标准成本的一种控制技术,反映了实际成本脱离标准的差异分析。我们熟知的成本差异是拿直接原材料,直接人工,变动性制造费用,和固定性制造费用四大项的实际成本和标准成本进行比较。本文就这四大项进行了深入分析和提出了三个问题,并在文中得到结论。 The standard cost method is a control technique that compares the actual cost with the standard cost, which reflects the difference analysis of the actual cost from the standard. We know the cost difference is to compare the actual costs and standard costs of the four major items of direct raw materials, direct labor, variable manufacturing costs, and fixed manufacturing costs. This article has carried on the thorough analysis to these four major items and proposed three questions, and draws the conclusion in the article.