| 单词 | standard costing |
| 释义 | > as lemmasstandard costing standard costing n. Accounting a system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances.Recorded earliest as a modifier. ΚΠ 1921 Plywood Manufacturers' Assoc. (title) Standard costing principles and practices for the plywood industry. 1959 Chambers's Encycl. I. 39/2 Two major developments in cost accounting must be briefly mentioned. Firstly the introduction of standard costing. Standard costs are estimates made in detail for operations, processes of articles on the basis of predetermined standards. 2003 M. Bendrey et al. Essent. Managem. Accounting in Business xii. 177 Standard costing is linked to budgetary control in a manufacturing company because figures which make up budgets may also be used in standard costing and vice versa. < as lemmas |
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