(1)確定成本標(biāo)準(zhǔn) (2)了解實(shí)際經(jīng)營(yíng)成果 (3)對(duì)標(biāo)準(zhǔn)和實(shí)際經(jīng)營(yíng)成果進(jìn)行比較 (4)改進(jìn)措施 (5)評(píng)估