[] () a method of calculating and controlling the costs of producing goods by comparing the usual or estimated costs and income with the actual costs and income标准成本法；标准成本计算◆The standard costing system is helpful in creating a budget for a project to design, develop and manufacture a new product.标准成本制度有助于为新产品设计、开发和制造项目编制预算。▸ˌstandard ˈcost