标准成本法的关键在于标准成本的制定，标准成本制定的合理性、确实可行性，

标准成本法的关键在于标准成本的制定，标准成本制定的合理性、确实可行性，要求有高水平的技术人员和健全的管理制度。

結果 (英文) 1:

Standard cost standard cost of the development is the key, the rationality and feasibility of the standard cost to develop, requires a high level of technical personnel and management system.

結果 (英文) 2:

The key is that the standard costing standard cost of the development, the development of cost reasonableness standard, and indeed the feasibility of requiring a high level of technical personnel and a sound management system.

結果 (英文) 3:

Standard cost method is the key to the standard cost of the formulation, the standard cost of the rationality, the feasibility of the requirements of a high level of technical personnel and a sound management system.