Germany and the United States, for example, have been set up to use flexible standard costing, whereas the United Kingdom USES static standard costing based on full costs.
在全部成本计算过程中，德国和美国使用可变的标准成本，而英国实行固定的标准成本。
Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.
同时标准成本法在管理上的优势又为作业成本的运用提供了一大突破口。
At last, the process of costing and controlling, based on standard costing, is given in a medical company.
最后以某医药股份公司为例，阐述了基于标准成本的成本核算与控制过程。
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