There are two characteristics of strategic management accounting methods: regarding customer and market as its guide;

战略管理会计方法有两个特点：以顾客和市场为导向；

youdao

The city community service is a grass roots organization that takes the people's health as its center, people's health need as its guide.

城市社区卫生服务是以人的健康为中心，以需求为导向的基层卫生服务。

youdao

As a rough guide, a horse needs 2.5 percent of its body weight in food every day.

作为一个大致的标准，一匹马每天需要相当于它体重2.5%的食物。

《柯林斯英汉双解大词典》

It should leave rates alone-- and use gold as its guide.

FORBES: Fact and Comment

The next Archbishop of Canterbury will also have to answer a more basic question: is the institution he heads part of the establishment, with an accepted role as its moral guide, or is it called on to be a provocateur, speaking its own version of truth to power?

ECONOMIST: Rowan Williams��s successor will have an even harder tenure

Mr Duncan Smith will be the chairman of the new entity, and established party figures such as Mr Willetts will guide its course.

ECONOMIST: Conservative Party: Six brains | The