目前,一些资本主义国家的工业企业广泛地采用标准成本法。标准成本法出现于二十年代,最初是由美国会计学会提出来的。由于采用标准成本法,企业内部管理必须首先实行标准化,因此推行比较缓慢。五十年代以后,资本主义国家生产迅速发展,企业管理日趋完善,标准成本法才被广泛采用,目前已成为管理会计的一项重要内容。标准成本法是对成本进行控制的一种方法。控制的基础是事先制订产品的标准成本,也就是根据已经达到的生产技术水平,事先预测在相当优良工作条件下产品应当发生的各项成本,然后再计算脱离标准成本的各项差异,通过对成本差异的分析,就可以查明节约或浪费的原因,明确经济责任,从而为降低消耗、节约开支、 At present, industrial enterprises in some capitalist countries widely adopt the standard cost method. The standard cost approach emerged in the twenties and was first proposed by the American Accounting Association. Due to the adoption of the standard cost method, internal management of an enterprise must first be standardized and therefore implemented slowly. After the 1950s, the rapid development of capitalist countries, business management is maturing, the standard cost of law was widely adopted, has now become an important part of management accounting. The standard cost method is a way of controlling costs. Control is based on the standard cost of the product in advance, which is based on the level of production technology has been reached, in advance under fairly good working conditions to predict the cost of the product should occur, and then calculate the standard deviation from the standard differences, Analysis of cost differences, we can identify the reasons for saving or waste, clear economic responsibility, so as to reduce consumption, save money,