Standard costs are predetermined costs of resources required to make a product or provide a service.
产品或提供一项服务所需的资源数量。
Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates.
成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。
Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.
出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。
Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.
出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。
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