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text-align: justify; color: rgb(0, 0, 0); overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-align: left; text-indent: 32px; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important;"><span style="color: rgb(0, 0, 0);"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; font-size: 18px;">236</span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; font-size: 18px;">『</span><span style="margin: 0px; padding: 0px; font-size: 16px;">标准成本</span></strong></strong><strong style="margin: 0px; padding: 0px; font-size: 18px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">』</strong></span></p></section></section></section></section></section></section></section></section><p></p><section powered-by="xiumi.us" style="white-space: normal; 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box-shadow: rgb(255, 255, 255) 1px 1px 0px inset; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section><section style="margin: 0px; padding: 0px 10px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; font-size: 18px; color: rgb(255, 202, 0); letter-spacing: 3px; line-height: 1; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important;"><span style="color: rgb(255, 192, 0);"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">文字专栏</strong></span></p></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 0 1px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; transform: rotateY(180deg); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; 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margin: 0px 0px 10px; padding: 0px; color: rgb(51, 51, 51); font-size: 17px; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 677px; vertical-align: top; border-color: rgb(255, 211, 171) rgb(255, 202, 0) rgb(255, 202, 0); border-width: 1px; border-radius: 0px; border-style: none solid solid; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 20px 0px 13px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 10px; max-width: 100%; box-sizing: border-box; color: rgb(240, 176, 121); line-height: 1.8; letter-spacing: 1.8px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; margin-left: 16px; padding: 0px; clear: both; text-indent: 21px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="letter-spacing: 2px; color: rgb(0, 0, 0); margin: 0px; padding: 0px; font-family: &quot;思源黑体 CN Regular&quot;;">各位朋友大家好，欢迎来到Tonii老师精益讲堂，接下来Tonii老师将带领大家进入，每天5分钟，精益伴你行系列课程。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 42px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px; color: rgb(0, 0, 0);">&nbsp;</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; letter-spacing: 2px;">今天我们要学习的是</span><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px;">标准成本</span></strong><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px;">。</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both;"><span style="margin: 0px; padding: 0px; font-family: Calibri; font-size: 16px; color: rgb(0, 0, 0);">&nbsp;</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px; color: rgb(0, 0, 0);">标准成本是一个很有意思的概念，讲到标准成本，就必须先讲到成本和成本的管理。我们都知道只有盈利的企业才能真正的生存下去，为了盈利而进行的管理，其实就是成本管理。这一点大家会觉得很困惑，认为成本管理不就是企业所花掉的钱吗？而这恰恰是企业经营方式的转变所带来的不一样的格局。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; letter-spacing: 2px;">当我们从保守型的生产管理走向进取型的生产管理的时候，一定是适应了现在生产管控的方式以及客户对于定制化产品的需求，</span><strong style="margin: 0px; padding: 0px;"><span style="letter-spacing: 2px; margin: 0px; padding: 0px; font-family: &quot;思源黑体 CN Regular&quot;;">以往企业生产产品的定价是基于所花费的成本，加上想获得的利润来制定销售价格的，也就是我们通常所称之为的mark-up 法。</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; letter-spacing: 2px;">但是在现今这样一个竞争激烈的时代，这样的想法已经不成立了，而是以市场定价，所有企业必须以市场的价格为前提。为了获得企业生存所必须的利润，就必须按照销售价格减去企业所希望获得的利润，才能形成这样的成本。所以成本不是一个事实，而成为了一个目标。这一点特别重要，我们再次强调一下</span><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px;">成本将成为一个目标，而不是一个事实。</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px; color: rgb(0, 0, 0);">因此管理成本这件事就会变得很有意思，就和我们通常想说的降低成本不一样了。我们来设想一下这样一个情况：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px; color: rgb(0, 0, 0);">如果我们的一个产品特别受市场的欢迎，甚至脱销，我们是完全有希望提高销售价格的。那么当我们的企业盈利水平不变的情况下，我们最重要的其实是快速的将销售量提升两倍，而不是单纯的关注绝对的成本。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px; color: rgb(0, 0, 0);">那么如何能够顺势的将生产量提升两倍呢？这是我们生产管理要去思考的一件事情。如果我们的产品极具市场竞争力，生产跟不上来，再有市场，没有商品可以最后卖出，也是不可能产生利润的。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px; color: rgb(0, 0, 0);">而反过来，在通常大家所强调的成本管理的情况中，也就是有时候我们竞争处于劣势，我们需要用价格战去赢得一定的市场的时候，要保证利润水平，我们就必须通过降低通常意义上所说的成本来增加利润。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; letter-spacing: 2px;">因此大家已经发现了，当成本不是一个绝对的事实，而是一个管理目标的时候，</span><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px;">我们要正确的管控成本，那就必须能够把握市场和公司的状态，并且与公司的运营结合在一起。</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="color: rgb(0, 0, 0);"><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px;">标准成本如何设定呢？</span></strong><span style="letter-spacing: 2px; margin: 0px; padding: 0px; font-family: &quot;思源黑体 CN Regular&quot;;">在实施成本管理的过程中，操作度、作业效率设计变更、购买设备等等均会影响到成本的变化，因此有必要对于零部件的构成（物料清单，材料费的单价通常通过采购控制，不良损失率通过质量来管理，工作时间通过生产部门来控制等等）去设置一个标准值。这个标准值就是产生的成本，称之为“标准成本”，这样设定的标准成本就被看作是目前生产方式的一个期待值。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="color: rgb(0, 0, 0);"><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px;">实际成本如何计算呢？</span></strong><span style="margin: 0px; padding: 0px; letter-spacing: 2px;">在生产之前进行的事前的成本计算就是标准成本计算，与此相对，在实际生产中发生了费用之后进行的事后计算，就是实际成本计算。当有了这样的基本概念以后，成本就会变得非常有意思，因为我们终于有了一个目标，当我们将实际成本计算和标准成本计算的结果，按照费用名目，按照部门类别、按照产品类别在单位成本的水平上进行比较，我们就一定能看到两个成本数据的差异。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px; color: rgb(0, 0, 0);">从成本差异的方向来分析，就有希望面对目标来管控生产能力，降低次品率，提高成品率或者控制费用，再将结果用到下次的计划制定当中，这件事就是标准成本管理。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px; color: rgb(0, 0, 0);">最后，关于标准成本管理，我们更多的希望大家能够接受一个理念，成本是我们的一个管理目标，而不是一个既定的事实，当设定的目标和实际的差异产生管理差距时，才需要对管理的差距进行管控，这才是我们真正可以去管理的内容。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-indent: 43px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px; color: rgb(0, 0, 0);">关于标准成本，给大家分享下面这个表格，帮助大家更好的理解这一点。如果大家还有什么新的想法和探讨，欢迎和我们一起提出。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; text-align: center;"><img class="rich_pages js_insertlocalimg" data-ratio="0.8515625" data-s="300,640" src="https://cdn-2c-02.industics.com/public/upload/image/20210401/1617256208943188.png" data-type="png" data-w="1280" style="margin: 0px; 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