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.

FORBES: Reflections And Lessons On Energy Challenges