Chapter Five is an introduction to the calculation methodology of total cost control, with in-depth discussion of the theories, characteristics and calculation process of total cost accounting.
第五章：高校科研全成本计算法引入，全面阐述了全成本计算法的原理、特点和计算程序。
The method presented in the paper could provide references for enterprises' environment cost control through cost analysis, total process control based on environment cost affirming and cost account.
该方法从环境成本的确认、核算入手通过成本分析、全过程控制，为企业进行环境成本控制提供了借鉴。
One the other hand, the raw material cost takes up high in the total product cost, the logistic involves a lot, and the process control is very complicated.
另一方面，这类企业原材料消耗大并且原材料成本在产品总成本中所占的比例很大，物流涉及面广、流程控制复杂。
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