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引言(一)标准化成本概念介绍标准成本是按照成本项目事前制定的,在已经达到的生产技术水平和有效经营管理条件下应当达到的单位产品成本目标。它不是实际发生的成本,
Introduction (a) introduction of the concept of standardized cost Standard cost is in accordance with the cost of the project in advance, has reached the level of production technology and effective management conditions should reach the unit product cost targets. It is not the actual cost incurred,