成本与价格的混淆一直存在，部分原因是人工费率是那些想对公司预算产生影响的管理者的方便目标。
The confusion of costs with rates persists partly because labor rates are a convenient target for managers who want to make an impact on their company's budgets.
财务模型：尽管激烈的竞争正导致单个产品单元的成本和价格下浮，但与新产品相关的复杂性和成本却在持续升高。
Financial Models: Although increased competitive pressures are causing individual product unit costs and prices to fall, the complexity and cost associated with new product solutions continue to grow.
更有效的税收方式应是以食品成分在加工前的成本与食物成品价格之差为税基对食品生产商课税。
A more efficient tax would be a tax on producers of food, based on the difference between the cost of the ingredients before processing and the price for the finished product.
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