成本会计

There are various managerial accounting approaches: Standardized or Standard Cost Accounting Activity-based Costing Resource Consumption Accounting Throughput Accounting Marginal Costing / Cost-Volume-Profit Analysis Classical Cost Elements are: Raw Materials Labor Indirect Expenses / Overhead Cost accounting has long been used to help managers understand the costs of running a business.

有各种管理会计方法：标准化或标准成本会计基于活动的成本资源消耗会计吞吐量会计边际成本/成本本量利分析古典成本要素是：原材料劳动间接开支/架空成本核算一直用来帮助管理人员理解的费用，经营企业。

The main contents in this course include job order costing, process costing, cost-volume-profit analysis, short term operating decision, long term capital expenditure decision, master budget, responsibility center and responsibility accounting, activity based costing and activity based management, performance evaluation and balance score card, quality cost accounting, etc.

它的主要内容包括分批成本计算法、分步成本计算法、标准成本与成本差异分析、成本习性分析与变动成本计算法、本量利分析、短期经营决策、长期资本支出决策、全面预算、责任中心和责任会计、作业成本计算和作业成本管理、业绩衡量与平衡记分卡、质量成本会计和信息资源会计。

HRA can be divided to Human Resource Value Accounting and Human Resource Cost Accounting.

人力资源会计分为人力资源价值会计和人力资源成本会计。

Departmental job order cost accounting n.

部门分批成本会计。。。

The purpose of this course is to pave the way for the systematic study of ACCT215 Cost Accounting.

开设的目的是为系统的学习ACCT215成本会计。

You will find in the report center:- Portrait and Landscape employee reports - Employer's totals report - Cost accounting reports - Check printing - Check register - Wage reports for Month, Quarter and Year to Date - Tax liability report - Actually prints a real 941 form report - Print W2 Forms and 1099-MISC forms for non-employee workers - Payroll history reports - Employee mailing labels, lists and pay envelope labels - Even exports for GL importing and other programs like QuickBooks.

你会发现在报告中心：-人像和景观雇员报告-雇主总数的报告-成本会计报告-检查印刷-检查登记册-工资的报告为一个月，季度和今年的日期-的税务责任报告-其实版画一个真正的9 41形式报告-打印w 2形式和1 099年-其它形式的非雇员工人-薪金的历史报告-雇员的邮件标签，清单和支付信封标签-甚至出口为G L的进口和其他程序一样的Q ui c kBooks。

You will find in the report center:- Portrait and Landscape employee reports - Employer's totals report - Cost accounting reports - Check printing - Check register - Wage reports for Month, Qu arter and Year to Date - Tax liability report - Actually prints a real 941 form report - Print W2 Fo rms and 1099-MISC forms for non-employee workers - Payroll history reports - Employee mailing labels, li sts and pay envelope labels - Even exports for GL importing and other programs like QuickBooks.

你会发现在报告中心：画像与景观雇员报告-雇主报告成本会计报告-印刷支票-检查注册-报导工资为一个月，曲arter年度迄今--税款报告-版画其实真正的941形式报告打印为w2RMS和1099-misc形式的非雇员工人薪金历史报告-雇员邮寄标签，李STS和薪资标签-即使出口gl进口国和其它节目一样quickbooks。

Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates.

成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。

Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures.

成本会计系统通过使用永续盘存制定期提供产品的单位成本。

Thus ,it is inevitable trend to replace the conditional cost method by activity-based cost.

基于这样的原因，由传统的以交易或数量为基础的成本计算到以作业为基础的成本计算是成本会计科学发展的必然趋势。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。