Our country still relies mainly on the normcost method.
但我国仍是以标准成本法为主。
2
And as to the cost account of work-in-process, we cannot simply adopt method of equivalent units, norm proportion or norm costing method.
而在产品占用费用方面，不能简单地采用约当产量法、定额比例法或定额成本计算法进行核算。
3
So, it has an important meaning for the company's economic Benefit to form it's manpower consumption norm, 'material consumption norm And making sure of budget cost reasonably.