Fixed cost is excluded with standard cost, however, they can be applied with the target cost in a combination.

定额成本与标准成本相互排斥，但二者都可以与目标成本结合应用。

youdao

Fixed cost is excluded with standard cost, however, they can be applied with the target cost in a combination.

定额成本与标准成本相互排斥，但二者都可以与目标成本结合应用。

youdao