English to Italian Bus/Financial Accounting Income statement

Si tratta di contabilità - una voce delle istruzioni per il reporting di un'azienda.

"Reporting Instructions

Income Statement
........

-Total Manufacturing Cost – “TMC”

XXXX shall use the standard cost accounting method, which means that standard costs are to be used instead of actual values in our cost price calculation, reporting & follow-up.

The ***standard costs per product reference*** shall be updated once per year.

The standard costs to be used in the coming financial year will be set yearly during the budget process taking the budgeted costs and the budgeted volumes for the coming year into consideration. Budget average exchange rates shall be used. The ***standard cost per product reference*** will then be valid during the year to come and used for reporting of cost of goods sold by:

- Manufacturing plant
- Product Line
- Key Account (Customer)
- Country"

Crisi nera. Non riesco a trovare una definizione soddisfacente per il termine.
"Riferimento per costi standard unitari"?
"Parametro di rif. per costi standard unitari"?

Grazie in anticipo per qualsiasi aiuto.