制造费用,生产费用
Because of this, it must be considered that how to connect the two costing methods, thus, the connection not only keep the advantage of Standard Costing System on the inside controls, but also can fully play the function of the distribution of manufacturing expense.
所以需要考虑的是如何把标准成本法和作业成本法联系起来,这样两者结合使用既能保持标准成本系统进行内部控制的优势,也发挥了作业成本法能较好地进行制造费用分配的作用。
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