随着科学的飞速发展,现代的制造企业,人工逐渐被机器和电脑辅助生产系统取代。直接人工成本比例下降,固定制造费用比例上升,产品成本的结构发生了重大的变化。实践表明,以前的标准成本核算方法与产品的实际成本存在一定偏差,已不能完全满足企业的管理需要。而标准成本管理模式在我国应用广泛主要还是因为其在控制成本方面发挥了良好的作用。但传统的成本计 With the rapid development of science, modern manufacturing enterprises, artificial gradually replaced by machines and computer-aided production systems. The proportion of direct labor costs decreased, the proportion of fixed manufacturing costs increased, the structure of product costs have undergone major changes. Practice shows that there is a certain deviation between the former standard cost accounting method and the actual cost of the product, which can not fully meet the management needs of enterprises. The standard cost management model is widely used in our country mainly because of its cost control has played a good role. But the traditional cost meter