The price of the product has a great impact on the market competitiveness of the product. The manager can adjust the operation strategy according to the cost information of the product, cut costs, adjust the market decision and make the product more competitive in the market. Therefore, the research of product costing method has a very important significance. Considering that the physical resources in the processing of the virtual network mapping (VNM) fragment embedded in the request are rejected, and the problem of physical resource usage is weakened, a VNM algorithm based on the optimal subnet edge matching algorithm is proposed. After the VNM request is coarsened to the subnet, the breadth-first search algorithm is used to create the physical subnet candidate set, and the constraints of the virtual node and the coarsening network topology are complied with. The simulation results show that the proposed algorithm reduces the number of link mapping hops and can improve the acceptance rate and cost-benefit ratio of virtual networks. First of all, this paper analyzes the research background of manufacturing cost calculation and the research situation at home and abroad, discusses the advantages and disadvantages of standard cost calculation and studies and analyzes the principles, advantages and disadvantages of standard cost calculation in daily business activities. Second, design a new mathematical accounting model based on the mathematical model of standard cost calculation in daily business activities. This combines the advantages of standard costing and time-based activity costing, and provides theoretical support for manufacturing companies to use this accounting method. Finally, the research results of this paper are summarized, and the shortcomings of this paper are analyzed. Cost accounting method needs to be further studied.

产品的价格对产品的市场竞争力影响很大。管理者可以根据产品的成本信息调整经营策略，降低成本，调整市场决策，使产品更具市场竞争力。因此，产品成本核算方法的研究具有十分重要的意义。考虑到在处理请求中嵌入的虚拟网络映射(VNM)片段时物理资源被拒绝，弱化物理资源使用问题，提出了一种基于最优子网边缘匹配算法的VNM算法。VNM请求粗化到子网后，使用广度优先搜索算法创建物理子网候选集，并遵守虚拟节点和粗化网络拓扑的约束。仿真结果表明，该算法减少了链路映射跳数，提高了虚拟网络的接受率和成本效益比。本文首先分析了制造成本核算的研究背景和国内外研究现状，论述了标准成本核算的优缺点，研究分析了日常经营活动中标准成本核算的原则、优缺点。 . 其次，在日常经营活动中标准成本核算的数学模型基础上，设计一种新的数学会计模型。这结合了标准成本核算和基于时间的活动成本核算的优点，并为制造企业使用该会计方法提供理论支持。最后总结了本文的研究成果，分析了本文存在的不足。成本核算方法有待进一步研究。