标准成本是什么成本_标准成本的英文怎么说!

Standard Costing is a management accounting tool that helps organizations to control their costs and improve their profitability. It is a method of costing that involves the creation of predetermined cost standards for each element of a product or service. These standards are then used to compare actual costs against the predetermined standards, and any variances are analyzed and investigated.

The use of standard costing can help organizations to identify areas where they are overspending, and take corrective action to reduce costs. It also enables them to set prices more accurately, and to make better decisions about which products or services to produce and sell. In this article, we will explore the concept of standard costing in more detail, and look at some of the benefits and limitations of using this approach.

Standard costing is a method of costing that involves the creation of predetermined cost standards for each element of a product or service. These standards are based on the expected costs of producing a product or service, and are used as a benchmark against which actual costs are compared. The cost standards typically include direct materials, direct labor, and overhead costs.

The process of creating cost standards involves analyzing historical data, such as past production costs and sales figures, and making assumptions about the future. This information is used to create a budget for the coming period, which includes estimates of the expected costs of production and sales. The budget is then used to create the cost standards for each element of the product or service.

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The process of using standard costing involves comparing actual costs against the predetermined cost standards for each element of a product or service. Any differences between the actual costs and the cost standards are known as variances. There are two types of variances:

The analysis of variances is a key part of the standard costing process. It enables organizations to identify areas where they are overspending, and take corrective action to reduce costs. For example, if the actual cost of direct materials is higher than the cost standard, the organization may investigate the reasons for this and take steps to reduce the cost of materials.

The use of standard costing can provide a number of benefits to organizations:

While standard costing can provide many benefits, there are also some limitations to this approach:

Standard costing is a useful tool for organizations that want to improve their cost control and profitability. By creating predetermined cost standards and comparing actual costs against these standards, organizations can identify areas where they are overspending and take corrective action to reduce costs. However, there are also some limitations to this approach, and it may not be suitable for all industries. Organizations that are considering using standard costing should carefully weigh the benefits and limitations of this approach before implementing it.