Establishing a Standard Costing and Variance Analysis System
介绍标准成本系统如何在生产前设定成本目标，并分析其在制造业和服务业（如餐饮业）中的应用，帮助管理者控制成本。
A system of standard costing establishes what the cost should be to produce a particular item or service before work begins. Whilst the system has its roots in manufacturing industry, it is often used in the service sector. In the catering industry, standard costing techniques can be applied to the preparation of meals, for example.