Comparison and difference between standard cost method and actual cost method

Standard cost method and actual cost method are two commonly used cost accounting methods, and they have obvious differences in cost accounting.

First of all, standard cost method is a cost accounting method based on standard cost to calculate the difference between standard cost and actual cost. Standard cost is a theoretical cost determined by statistical analysis and experience accumulation according to the production scale, production technology, raw materials and other factors of an enterprise. It is the theoretical cost of production in accordance with the prescribed standards under normal circumstances and the basic basis of production and business activities of enterprises.

Secondly, the actual cost method is a cost accounting method to calculate the cost difference based on the actual cost and the difference between the actual cost and the standard cost. Actual cost refers to the actual cost of an enterprise, which reflects the actual production and operation activities of the enterprise and is the actual basis of the actual production and operation activities of the enterprise.

Third, the difference between the standard cost method and the actual cost method in cost accounting is mainly manifested in the following aspects:

1, the standard cost method is based on the standard cost and the actual cost method is based on the actual cost;

2. The standard cost method calculates the cost difference based on the difference between the standard cost and the actual cost, and the actual cost method calculates the cost difference based on the difference between the actual cost and the standard cost;

3. The standard cost method is based on the standard cost, and the actual cost method is based on the actual cost;

4. The standard cost method is based on the standard cost, and the actual cost method is based on the actual cost;

5. The standard cost method is based on the standard cost, and the actual cost method is based on the actual cost;

6. The standard cost method is based on the standard cost, and the actual cost method is based on the actual cost;

7. The standard cost method is based on the standard cost, and the actual cost method is based on the actual cost;

8. The standard cost method is based on the standard cost, and the actual cost method is based on the actual cost;

9. The standard cost method is based on the standard cost, and the actual cost method is based on the actual cost;

10, the standard cost method is based on the standard cost and the actual cost method is based on the actual cost;

In a word, there are obvious differences between the standard cost method and the actual cost method in cost accounting, and they have their own advantages. We can choose the appropriate cost accounting method according to the actual situation of the enterprise.