研究标准成本的制订，必须从人力、物力、财力等使用情况和各项工作效果来衡量，以考核各种成本支出是否符合以最小的耗费获取最大的经济效益的原则．从而达到降低成本的目的。在标准成本的制订过程中应注意以下几点：１、标准成本的制订是建立在大量的回顾性调查的基础上，这 The formulation of the research standard cost must be measured by the use of manpower, material resources, and financial resources, and the effects of various tasks, so as to assess whether the various cost expenditures meet the principle of maximizing economic efficiency with minimum expenditure. In order to achieve the purpose of reducing costs. In the process of formulating standard costs, the following points should be noted: 1. The formulation of standard costs is based on a large number of retrospective investigations.