摘要：Standard cost beneficial to the company to make periodic comparisons of actualcosts with standard costs in order to measure the implementation and correctinginefficiency in the production process. And the standard cost is used as abenchmark cost control to achieve the desired profit. The purpose of this paperis to see how the difference in the standard cost of materials going to thecompany and to analyze the difference in raw material costs in case the standarddeviation in controlling production costs. The result is already happeningdeviation or difference in the cost of raw material costs resulting from rising rawmaterial purchase price high enough.
