以模型化方法定量研究了作业生产能力约束下的标准作业成本基础转移定价方法，可实现对企业内各分部生产采购决策的有效引导。
A transfer pricing system based on standard activity cost with capacity constraints is proposed with quantitative study which can induce the divisions' production and purchasing decisions.
在现有理论成果的基础上，分析物料清单(BOM)与标准成本核算的关系。
Analyzed the relation between BOM and standard costing on the base of theory.
可在ELES法计算的居民基本消费需求额和年生均学习成本与居民可支配收入的倍数的基础上建立贫困大学生判别标准体系。
We can establish a series of criteria of CPCS on the basis of the necessary demand of residents by use of analysis of ELES, and the multiplier of the studying costs to PDI.
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