standard costing

基本解释

Analyzed the relation between BOM and standard costing on the base of theory.
在现有理论成果的基础上，分析物料清单（BOM）与标准成本核算的关系。
Use standard costing systems to measure and control business performance and to identify remedial action.
学习运用标准成本系统来评估和控制企业表现以便发现问题可以及时更改。
In the enterprise accounting practice of Japan, the application of modern managerial accounting is very popular, while the standard costing system of traditional managerial accounting is also popular.
在日本国的企业会计实践中，现代管理会计的应用相当普遍，但传统管理会计中的标准成本制度时至今日依然相当活跃。