生物制品企业标准成本管理

生物制品企业生产工艺复杂、科学技术含量高、投资风险大、成本波动性亦大，标准成本管理是随着成本管理方法不断适应企业生产发展管理需要而产生的一种成本管理手段．运用标准成本管理理论、方法于生物制品生产工艺指标，探索在生物制品企业推行标准成本管理方法的实践，可为生物制品企业进一步提高和改进成本管理提供有益的借鉴。

The Standard Cost Management of Biological Products Enterprise

Enterprise of biological products is hi-tech enterprise, which contains complicated manufacturing process, high scientific and technical level, high risk of investment, great cost fluctuation. Standard cost management is a system to adapt the cost management method to the requirement of an enterprise, helping to manage the enterprise cost for its development. Tl~e authors are trying to put the theory and method of standard cost management system into practice, c.ombining these together with manufacturing process index of biological products, exploring the way to promote standard cost management model in biological products enterprise, drawing up standard cost index and trying to implement it through on-site survey and positive method, finally achieving obvious effect. It shows an approach to advance and improve the cost management in biological products enterprise.