standard manufacturing cost

The article discusses some changes of cost accounting in the manufacturing industry of the ship for business accounting standard of building contract.

本文主要讨论船舶制造企业在《企业会计准则-建造合同》规范下，成本核算方法上的一些变化，以便在具体会计准则贯彻、运用上抛砖引玉。

Assess the manufacturing cost and stipulate standard working time to minimize the waste of resource.

评估制造成本和制定标准作业时间以把资源浪费最小化.

It is based on the Experience Curve Theory, that is, when output increases, the manufacturing cost of standard products fall by a fixed, predictable way.

它的理论基础为经验曲线理论，即当总产量增加时，标准产品的制造成本会以某一固定的、可以预计的方式下降。