成本还原是在逐步综合结转分步法下，为了正确反映产品成本结构，对产成品成本中的自制半成品综合成本按生产步骤逐步分解，最终将产成品成本还原为按原始成本项目反映的方法。具体程序是：从最后一个步骤依次向前推算，将其耗用上一步骤半成品的综合成本，按照上一步骤本月完工半成品成本项目的构成比例，逐步分解为原始的成本项目，然后将各步骤中成本项目相同的成本相加，以求出按原始成本项目反映的产品成本。
以硫铁矿烧渣为原料，采用机械活化硫铁矿还原法制备绿矾具有成本低、反应快、产品质量高等优点。
Copperas prepared by a reduction method of mechanically activated pyrite from pyrite cinder is featured by low cost, fast reaction speed and high quality.
城镇地价评估的基本方法主要有剩余法、成本法、收益还原法、市场比较法和收益倍数法等。
The basic premium assessment methods towns main remaining law, the cost of law, proceeds to reinstate law, comparative law and the market multiple of earnings law.
城镇地价评估的基本方法主要有剩余法、成本法，收益还原法、市场比较法和收益倍数法等。
The basic premium assessment methods towns main remaining law, the cost of law, the proceeds reinstate law, comparative law and the market multiple of earnings law.
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