成本定额管理是企业成本管理手段之一,利用定额来控制各项成本指标,达到降低成本的目的。从制造成本组成的主要内容看,各项费用都属于生产单位的基础费用,各子项目的费用划分明确、直观,反映的是成本的实际水平。也就是说,制造成本法便于实行成本定额管理。 Cost quota management is one of the means of enterprise cost management, the use of quotas to control the cost targets, to reduce costs. According to the main contents of the manufacturing cost, each cost belongs to the basic cost of the production unit. The division of costs of each subproject is clear and intuitive, reflecting the actual cost level. In other words, the manufacturing cost method to facilitate the implementation of cost quota management.