特殊用法absorption costing1.全部成本计算法， 归纳成本法， 分担成本计算full costing1.全部成本计算法， 归纳成本法， 分担成本计算batch costing1.分批成本计算法class costing1.成本计算分类法departmental costing1.部门成本核算differential costing1.差异成本计算direct costing1.直接成本法full-absorption costing1.全额摊配成本法functional costing1.按职能费用计算成本historical costing1.历史成本法job order costing1.分批成本计算lot costing1.按产品类别的成本计算marginal costing1.边际成本计算法， 直接成本计算法， 变动成本计算法normal activity costing1.正常生产成本会计process costing1.分步计算成本法product costing1.产品成本计算relevant costing1.相关成本计算responsibility costing1.责任成本会计standard costing1.标准成本计算terminal costing1.终端成本计算total costing1.总成本核算variable costing1.变动成本法