theoretical cost standards

例句：

1. 1.The company has set a theoretical cost standard for its products.
   该公司为产品设定了理论成本标准。
2. 2. The theoretical cost standards are crucial in determining the final price of the product.
   理论成本标准在确定产品最终价格中至关重要。
3. 3. The theoretical cost standards were updated to reflect changes in production technology.
   理论成本标准已更新，以反映生产技术的变化。