The Research On How To Apply The Standard Cost Method In The Enterprise

Some people say that the standard cost method, too complex and requires a lot of manpower resources and fine computer system to support, activity cost just redistribution of costs, it does not help us to reduce cost, cost activities only focus on activities rather than resources based on the standard, so the law today is not applicable. The author does not agree with the above statement and. Although the business environment has undergone tremendous changes, whether traditional industry or emerging industry all the time facing the changes in the business environment. And domestic enterprises by the national economic policies and level is very obvious, vary from minute to minute and the market price signals, the business environment has been in complex condition, but as long as grasp difference set, calculation and analysis of the standard cost method or self development space has the. The author starts with the premise principle from the standard cost method of implementation of the standard cost method, the analysis of the living space, analysis method to establish the standard cost method, and combined with the actual learning process of research on the standard cost method, the final conclusion.