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.
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.
不间断的关注成本核算，材料成本和制造费用。分析实际成本和标准成本差异的原因。
Continuously reviews the cost calculation. Material costs and manufacturing costs, analyze the cost difference with stranded cost and actual cost.
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