http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
2. Tính giá thành sản phẩm theo chi phí thực tế
3. Tính giá thành sản phẩm theo chi phí thực tế kết hợp chi phí ước tính
4. Tính giá thành sản phẩm theo chi phí định mức