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单词 standard cost
释义

WordReference Random House Unabridged Dictionary of American English © 2024
standard cost, 
  1. Businessa predetermined cost of material, labor, etc., based on specifications prepared from time-and-motion studies, accounting records, and the like. Cf. actual cost. 
  • 1930–35

Collins Concise English Dictionary © HarperCollins Publishers::
standard cost n
  1. the predetermined budgeted cost of a regular manufacturing process against which actual costs are compared
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