| 单词 | standard costing |
| 释义 | standard costing standard costing A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances. Standard costing systems are very expensive to develop and maintain; they were also designed for traditional manufacturing systems in which direct labour and direct materials are the most important costs. Recent years have seen a decline in the use of such systems as companies become less labour intensive. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。