至于在网上做销售和市㘯营销对元器件实际成本，或者说总材料帐单有什么影响，值得责疑。
It is questionable as to what impact does online sales and marketing have on the actual cost of components or the total bill of materials.
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.
笔者认为可以设置“材料采购”科，用于实际成本计价和计划成本计价核算，并讨论了其优越性。
The author suggests that purchase account of materials can be fully used for both actual cost system and standard cost system, and discusses the advantages of it.
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