随着经济的发展,企业面临的竞争加剧,企业要想获取超额利润,并保持持久的健康发展,就必须对作业进行标准化管理。标准化作业就是通过对作业流程的改进来降低产品成本、提高效率,实现良好的财务业绩。本文结合标准化作业的发展历程,探究在不同的历史发展阶段,标准化是如何影响财务业绩评价指标的。 With the development of economy, the competition faced by enterprises is exacerbated. If enterprises want to obtain excess profits and maintain long-term healthy development, they must standardize their operations. Standardized operations reduce product costs, improve efficiency, and achieve good financial results through improvements to the job flow. In this paper, the development process of standardized operation, explore the different stages of historical development, how the standardization of financial performance evaluation indicators.