第二章首先分析了产品全生命周期成本的概念，探讨了面向报价的产品成本构成；
Chapter three analyzed the product life circle cost and discussed the cost component of product for quotation.
接下来，应用产品成本设计系统的工程指导方法，构建了本研究成本控制系统的概念框架。
Next, it constructs the concept framework of cost control system with the application of engineering coaching method for product cost design.
使用机会成本概念作为农产品成本收益核算的计价基础，可以获得农产品的完全生产成本；
The real production cost of agriculture production could be acquired by using the opportunity cost of factors to account the benefit-cost of agriculture products;
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