改革开放以来,我国市场经济发展迅猛,一些企业在成本管控方面采用了西方流行的标准成本制度,其在企业中发挥着日益重要的作用。标准成本制度一方面为企业进行计划、预算提供参考依据,另一方面为企业管理层提供完整真实的信息,使其能够做出科学的决策,进而提高企业效率,增强企业竞争力。 Since the reform and opening up, the market economy in our country has developed rapidly. Some enterprises have adopted the standard cost system that is popular in the West in terms of cost control. They play an increasingly important role in enterprises. On the one hand, the standard cost system provides a reference for enterprises to plan and budget. On the other hand, it provides enterprises with complete and true information so that they can make scientific decisions so as to enhance their efficiency and enhance their competitiveness.