"标准成本核算" can be translated into English as "standard cost accounting" or "standard costing".
"Standard cost accounting" emphasizes the accounting process and system involved in using standard costs.
"Standard costing" is a more concise term that directly refers to the practice of using standard costs for cost control, performance evaluation, and decision-making.
Both terms are widely used in the field of accounting and finance, and the choice between them may depend on the specific context or preference of the user.