| 单词 | standard cost |
| 释义 | > as lemmasstandard cost standard cost n. Accounting (in a standard costing system) a predetermined unit cost of a product or service. ΘΚΠ society > trade and finance > monetary value > [noun] > standard of value or valuation valuea1398 standard cost1895 1895 Ann. Amer. Acad. Polit. & Social Sci. 6 212 Mr. Schloss indicates that one of the greatest difficulties is to fix to the satisfaction of both the employer and employed, the standard costs upon which the calculation of the bonus is based. 1917 W. N. Polakov in Trans. Amer. Soc. Mech. Engineers 38 587 Carrying out the analysis of the economy limit to its logical conclusion, the standard cost of the product is arrived at. 2013 Accounting Rev. 88 1419 The seeded error in the financial statements resulted from management's failure to appropriately adjust standard costs to actual costs incurred during the period. < as lemmas |
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