Implement standard cost the prerequisite
(1) to improve the cost management foundation work. In making the standard cost, need to more material, these data obtained in management should make good enterprise can realize.
(2) to improve the management organization. Implement standard cost system, need makes a lot of work. Only have a guarantee of organization, each work can be effectively carried out.
(3) to establish cost consciousness. Implement standard cost system, involving enterprise staff. Whether worker or managers, shall be cost control problem seriously rise. Only in this way can we make standard cost system to be able to develop smoothly.
Standard cost system is calculated according to the standard cost cost, can will cost plan, cost control and cost analysis which is to organically combine a cost system.
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