Cooper J C, Suver J D
Healthc Financ Manage. 1988 Apr;42(4):60, 62, 64 passim.
Product line managers often must make decisions based on inaccurate cost information. A method is needed to determine costs more accurately. By using a standard costing model, product line managers can better estimate the cost of intermediate and end products, and hence better estimate the costs of the product line.
产品线经理常常必须依据不准确的成本信息来做决策。需要一种方法来更准确地确定成本。通过使用标准成本核算模型，产品线经理能够更好地估算中间产品和最终产品的成本，从而更好地估算产品线的成本。
