成本核算

词组短语

cost keeping

与成本核算相关的网络例句 [注：此内容来源于网络，仅供参考]

To make cost accounting is satisfied better internally, external information requirement, the article put forward to break traditional book-keeping method, in account build besides the system multivariate the cost accounting system of costing system and method.

为使成本核算更好地满足对内、对外的信息需求，本文提出了打破传统簿记方法，在账户系统之外建立多元成本计算体系的成本核算体系和方法。

It is this ability to assign costs by activity that gives ABC a finer resolution and avoids the over or under assignment of costs by the lump sum averaging of using only one or two cost drivers.

它是通过有效的方法来实现成本核算的，给ABC系统输入一个更好的解决办法，而且要避免仅使用一个或两个成本核算因子来求出平均数的方法导致对成本过高或过低的核定。

Quality cost calculating system is an important part of enterprise's quality cost management in Advanced Manufacturing Environment,pointed out that quality cost must be re-identification under the concept of"reasonable quality",the name of quality cost account、the calculating range of quality cost account and their corresponding relationship must be clearly defined.

提出了在先进制造环境中，质量成本核算体系是企业开展质量成本管理的重要内容，指出必须在"合理质量"观念下重新界定质量成本，对质量成本核算科目的名称、核算范围以及对应关系进行明确的规范，设计符合先进制造环境要求的质量成本核算体系

Based on the hospital cost accounting, for example, to explore the establishment of a hospital's accounting system.

本文以医院成本核算为例，探讨了医院建立成本核算体系的措施以及注意的问题。

In order to deal with the exchange of different calculating models, the collaborative resource account and collaborative cost object account are established. 3. Based on the multistage ABC calculating model, the dissertation researches the cost-volume-profit analysis, capacity loss analysis and variance analysis methods and their applications. The dissertation founds a multi-product activity-based CVP analysis model with activity capacity constraints, and discusses the solution of the model and its application in production.

在作业成本要素建模的基础上，提出了多阶段作业成本核算模型的建模约束规则，研究了基于规则的作业成本核算模型完整性以及环形分配的检查算法，提出了分配层次概念和环形分配的分配方法，给出了计算当前分配层次的算法和针对模型总体的核算算法，通过设立协作资源账户和协作成本对象账户解决了模型之间的交流。

Based on clearing some conceptions and presentation of environmental cost accounting research process, the paper pointed out sustainability theory, total cost idea, exteriority and marginal opportunity cost theory and environmental cost accounting theory o...

在陈述环境成本的定义和分类以及国内外环境成本核算研究过程的基础上，指出可持续发展理论、总成本理论、外部性和边际机会成本理论以及基于SEEA核算体系的环境成本计量理论是环境成本核算的四大理论支柱，并对环境成本核算方法的研究进行了总结与分析。

The second section finds the problems of costing and cost management in the commercial bank through analyzing the status quo. The problems are that the commercial bank of China only pays attention to command of explicit expense, but overlooks implicit cost and opportunity cost. And the commercial bank of China has not the conception of value chain.

第二部分本论文通过分析目前我国商业银行成本核算和成本管理的现状，找出其成本核算和管理中存在的问题，即注重显性费用的控制，忽略隐性成本、机会成本的支出，缺少系统的价值链观念。

And then bring up to reform the ERP system from four aspects to adapt to the demand of ABC cost accounting process design, we(1)divide activity center according to process means、process object、process craft and concentration degrees of geography position,(2)revise production craft flow detailed list,(3) compile resource requirements planning,(4)compile activity input/ output control statement.

其次提出在ERP财务会计模块中构建ABC思想的思路，主要包括建立成本动因与产品、成本、费用之间的联系、设计适当的会计凭证、建立财务系统ABC核算流程；而后提出从四个方面改造ERP系统以适应ABC成本核算流程设计的需要，一是按加工手段、加工对象、加工工艺和地理位置集中程度四个条件划分作业中心、二是对生产工艺流程清单进行修订、三是编制资源需求计划、四是编制作业投入/产出控制报表。

Traditional accountancy can"t calculate logistics cost exactly, so it"s impendency to find a new way to calculate the true logistics cost.

传统会计核算方法无法准确计量物流成本，迫切需要寻求新的物流成本核算方法。

Then, through detailed probing into these problems, the study has found out the main reasons why they've existed now. Next, suitable solutions to these problems are put forth to improve appropriately the cost accounting and cost management, resulting in some quite practical and manipulatable methods of cost accounting in military hospitals.

在此基础上，通过对存在问题的深入探讨和研究，找出其发生的主要原因，从而提出相应的解决办法，对军队医院成本核算方法及成本管理进行合理的改进，为军队医院成本核算全面深入展开提出一些可操作性建议。

与成本核算相关的网络解释 [注：此内容来源于网络，仅供参考]

costing,cost keeping：成本核算

成本管理 [控制] cost control | 成本核算 costing,cost keeping | 成本核算单位 unit of costing

Activity-based costing：作业成本核算

作业成本核算(Activity Based Costing)是作业管理的基础和中介,它深入到企业经营管理过程的作业层次,追踪成本形成的内在机理,集价值分析、流程分析、质量控制和成本核算为一体,实现了成果控制.

Activity-based costing：基于活动的成本核算

(2) 以过程为基础进行成本核算,能够更全面地反映成本的构成,基于活动的成本核算(activity based costing)就体现了这种思想. (3) 以过程为基础进行质量控制,把质量控制从事后检测转变为事前预防,能够尽量减少大的设计更改.

costing itemization：成本核算的分项列举

costing item 成本核算项目 | costing itemization 成本核算的分项列举 | costing level 成本核算层

costing itemization：成本核算条目

costing itemization 成本核算分项 | costing itemization 成本核算条目 | costing key 成本核算代码

costing itemization：成本核算分项

costing item 成本核算项 | costing itemization 成本核算分项 | costing itemization 成本核算条目

costed multilevel BOM：已成本核算的多层物料清单

costcenter 成本中心 | costed multilevel BOM 已成本核算的多层物料清单 | costed with errors 错误的成本核算

costed without errors：无错误的成本核算

costed with errors 错误的成本核算 | costed without errors 无错误的成本核算 | costing approach 成本核算方法

Types of costing pattern: white box, black box, and gray box：成本核算模型类别:白箱、黑箱、灰箱

4. 成本核算模型(多因多果)Costing pattern | 5. 成本核算模型类别:白箱、黑箱、灰箱 Types of costing pattern: white box, black box, and gray box | 6. 成本管理要素:成本动因 Cost Driver

costing bucket list：成本核算栏目清单

costing bucket 成本核算栏目 | costing bucket list 成本核算栏目清单 | costing data 成本核算数据