标准成本也有其不足之处.

Standard costs have some shortcomings.

标准成本系统的主要缺陷来自其原始建立.

A major limitation of standard costs may occur because of their origin.

标准成本是指预先确定的制作某种产品或提供一项服务所需的资源数量.

Standard costs are predetermined costs of resources required to make a product or provide a service.

标准成本会计的单一计划

Single plan of standard cost accounting

但我国仍是以标准成本法为主.

Our country still relies mainly on the norm cost method.

负责年初标准成本的制定工作； 包括标准物料成本，标准人工费率，标准机器费率； ；

Responsible E for standard cost setting for the coming year, including standard labor rate and machine rate;

然后根据预测结果制定出该物流企业的标准物流成本，并利用标准成本法对成本进行控制。

Finally the standard cost is set down according to the forecast result and control the cost with the standard cost.

标准成本的制定。

Assisting standard cost calculation.

标准成本系统是一种有效的成本控制方法.

The standard cost system is an advanced cost control method.

最后以某医药股份公司为例，阐述了基于标准成本的成本核算与控制过程。

At last, the process of costing and controlling, based on standard costing, is given in a medical company.