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1·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。

2·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。

3·At last, the process of costing and controlling, based on standard costing, is given in a medical company.

最后以某医药股份公司为例，阐述了基于标准成本的成本核算与控制过程。

4·Germany and the United States, for example, have been set up to use flexible standard costing, whereas the United Kingdom USES static standard costing based on full costs.

在全部成本计算过程中，德国和美国使用可变的标准成本，而英国实行固定的标准成本。

5·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。

6·Costing more reasonable use of the standard distribution cost, not only be more accurate costing, cost management has also brought innovation and organizational optimization.

作业成本法采用更合理的标准分配成本，不但使成本计算结果更为准确，也带来了成本管理的革新和组织的优化。

7·Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.

同时标准成本法在管理上的优势又为作业成本的运用提供了一大突破口。

8·The current domestic returns to have no the united logistics costing standard, even also exists to dispute with construction to the category of the logistics cost.

目前国内还没有针对性的统一的企业物流成本计算标准，甚至对物流成本的范畴和结构也存在争议。

9·To find out the limitations on costing management of Wuhan Iron and Steel Mining Company (WISMC), we investigated and visited subsidiaries of WISMC combining standard research and field investigation.

本文采用规范研究与实地调研研究相结合的方法，调查走访武钢矿业公司的下属矿山。

10·Author analyze how to write the budget based activity-based costing, and how to write standard activity cost, and how to analyze.

分析了如何编制作业预算，如何制订标准作业成本制度和进行差异分析。