actual manufacturing cost

基本解释

Article 41 All assets shall be recorded on the basis of the actual cost of acquisition, manufacturing, or construction.
第41條各項資産應以取得、制造或建造時之實際成本爲入帳基礎。
The achievement of the means of operating cost applied in cost calculation and allot, have already got a large amount of actual confirmation in the enterprises of manufacturing industry.
作業成本法在進行成本計算和分配上所取得的成就，在制造業企業中已經得到了大量的實際印証。

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