Continuously reviews the cost calculation. Material costs and manufacturing costs, analyze the cost difference with stranded cost and actual cost.

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。

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Article 41 all assets shall be recorded on the basis of the actual cost of acquisition, manufacturing, or construction.

第41条各项资产应以取得、制造或建造时之实际成本为入帐基础。

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The authors point out that while the price of fuels may be increasing, it is but a small fraction of the cost of the actual services people use, from air conditioning to manufacturing.

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Digital distribution results in cost-savings for producers who can skip retail, skip shipping costs, and forego manufacturing the actual discs, but those savings need to be passed on (at least to some degree) to consumers to offset the eventual end of used games.

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