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。

At last, the process of costing and controlling, based on standard costing, is given in a medical company.

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文章分析了高职院校教育成本核算存在的问题，提出了提高高校教育成本核算与控制水平的措施。

This paper analyzes the educational cost of the vocational colleges problems, put forward to improve higher education cost accounting and control measures of level.

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简述医院成本核算管理与控制，分析医院成本核算控制与管理必须处理的几种关系。

The paper primarily discusses the management and control of hospitals' cost accounting and analyzes several relations needs to be treated between hospital cost accounting control and management.

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