Take Stock Of The Standard Level Of Cost In Actual Work.

　　 1. reality average level

Refers to the average value of the actual cost of the organization in the past period, that is, the average cost level actually reached in the organization's history. Because this level is the level that the organization has reached in the past, therefore, as a basis for the cost standard, it is very difficult for the organization to accomplish the task easily.

　　 2. best in history

finger organization The most advanced value of the actual value in the past period is the most advanced cost level in the history of organization. This level reflects the results of the organization in the best conditions of production and operation, and generally can not be used as the basis of the cost standard, because such a level can only be achieved by organizing a few staff members or very few conditions, and can not require all workers or all conditions to be generally achieved. Otherwise, it will not achieve the purpose of management only by subjective wishes and ignoring objective conditions.

　　 3. ideal level

The organization does not consider anything. Unfavorable factors We should make full use of production equipment, adopt the most ideal labor organization method and management mode, and achieve the level according to the best material supply conditions. This level may not have been achieved in the past, and of course, it can not be used as a basis for cost standards, but it can serve as the direction of efforts to organize future cost standards. In the future cost management work, we should take active measures to create conditions and strive to gradually approach or achieve this level.

　　 4. average advanced level

Refers to a level between the actual average value and the advanced value of the organization in the past period. This level is based on the actual situation of the past period, combined with the analysis of various subjective and objective conditions, and has been collated and calculated. It has a mass character. Under normal conditions, the vast number of workers can achieve and be enterprising through hard work. They consider the factors of adopting technical organization measures and improving management in the planning period. Therefore, the standard of cost is suitable for adopting this level, so that the enthusiasm of the staff and workers can be brought into full play, the development of production can be promoted, the cost will be reduced, and the economic benefits of enterprises will be continuously improved.