实行标准成本制度的企业，首先要制定所生产的各种产品的标准成本，作为衡量实际成本是否节约或超支的尺度，起到成本控制作用。标准成本一旦制定出来，不应经常修改，否则既花费人力，又不利于评价企业内部各成本核算单位的工作成绩。但假若多年没有修订一次，由于产品生产技 The enterprises that implement the standard cost system must first establish the standard cost of various products produced and play the role of cost control as a measure of whether actual costs are saved or over-ridden. Once the standard cost is established, it should not be changed frequently, otherwise it will be labor-intensive and not conducive to evaluating the performance of various cost-accounting units within the enterprise. However, if not revised many years, due to product technology