Ron at Real Life Dynamics User gives us a SQL Script with Standard Cost Less Than Valuation Cost.
The idea is to find products where the standard cost is too high due to a price decrease.
SQL Script – Standard Cost Less Than Valuation Cost « Real Life Dynamics User
SQL & DataInstall, Upgrade & AdminDevelopment & Integration
Archived post from 2011. Dynamics GP and the links it points to have changed since; check current documentation before relying on version-specific steps.