完全成本法与变动成本法是两种不同的成本计算方法，有着各自不同的特点。
Complete cost method and variable cost method are two different cost calculation methods with distinct characteristics.
产品成本计算有完全成本和变动成本两种方法。
Product costing contains two kinds of methods, namely complete cost method and change cost method.
虽然偶国的成本计算方法初步有了改善方案，但具体的运用及实施还不完全，很多方面有待进一步改善。
Though the cost computing technology of our country has schemes of improving tentatively, concrete application and implementation are also incomplete, a lot of respects remain to be further improving.
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