- dual standard cost system
- система "двойной калькуляции", система двойного учёта (фактического и нормативного)
Англо-русский словарь по экономике и финансам. — М.: Экономическая школа. А.В. Аникин, И.М. Оседчая, Б.Г. Федоров. 1993.
dual standard cost system
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