成本计算

It includes: cost behaviors and calculation, effects of absorption costing and marginal costing on decision-making, sensitivity analysis on investment strategy; the content andexecution of overall budget, the analysis and disposal of cost diversity between actual and standard costs, the principle of cost control, inventories management, pricing policy and learning curve will also be considered.

包括：成本习性与成本计算；吸收成本法与边际成本法对企业决策的影响；决策分析方法；敏感性分析在投资策略上的应用；全面预算的内容和编制方法；标准成本的制定；成本差异分析与处理；成本控制的原则；存货管理、定价决策、学习曲线及其应用等。

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。

Uniform calculation of the whole lifecycle engineering cost is the guide-line of calculation.

全生命周期工程造价统一计算，是全生命周期工程造价管理的计算依据，可以进行初始化建设成本计算、未来运营维护成本计算，从而可以进行生命周期成本计算。

Garments fast quotation system is composed of costing modular, material database modular, reference price modular, form modular and system intro modular.

服装快速报价系统由成本计算模块、面辅料数据库模块、参考价格模块、报表模块和系统简介模块构成，分别为用户提供服装各项成本的计算、面辅料的参考价格、整件服装。

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。

After graduating from self-loving gradually VB programming, has automated the preparation of the Maori blessing calculator so that the company calculated the cost of a lot of convenience, to the AU after a computer automatically calculate coordinates substitute comparison t able to improve efficiency and analysis Repair yields, in the end of August from the beginning of the use of Excel VBA turn carried by the use of Visual Basic programming, simply by the beginning of the coordinates of the aircraft in fixed and gradually perfect its functions, after numerous functions perfect, update d version , until now automatically value, take a few screens to install and keep other aircraft types, Cell coordinates and coordinate simultaneous COF, simultaneously hard and soft keyboard input, question is valueTo prevent failure, point and thread type of undesirable precise positioning the cursor, 4 Operational functions to four 40-inch production line, the company can save costs 6333822.717 RMB.

自毕业后逐渐爱好VB编程，曾为福大自动化编写毛利计算器，使公司的成本计算方便了许多，入友达光电后便有了使用电脑自动计算代替坐标对照表来提高分析效率及Repair良率，于8月底由刚开始的使用Excel所带的VBA转而使用VB编程，由刚开始单纯的坐标计算及机种固定逐步地完善其功能，经过无数次的功能完善、版本更新，直到现在的可自动取值、屏幕取数、设置其它机种并保存、Cell坐标及COF坐标同步计算、软硬键盘同步输入、待算值防呆、点及线类不良精确定位光标、四则运算等功能，以4条40寸生产线计算，可为公司年节省成本6333822.717RMB。

After graduating from self-loving gradually VB programming, has automated the preparation of the Maori blessing calculator so that the company calculated the cost of a lot of convenience, to the AU after a computer automatically calculate coordinates substitute comparison table to improve efficiency and analysis Repair yields, in the end of August from the beginning of the use of Excel VBA turn carried by the use of Visual Basic programming, simply by the beginning of the coordinates of the aircraft in fixed and gradually perfect its functions, after numerous functions perfect, updated version , until now automatically value, take a few screens to install and keep other aircraft types, Cell coordinates and coordinate simultaneous COF, simultaneously hard and soft keyboard input, question is valueTo prevent failure, point and thread type of undesirable precise positioning the cursor, 4 Operational functions to four 40-inch production line, the company can save costs 6333822.717 RMB.

自毕业后逐渐爱好VB编程，曾为福大自动化编写毛利计算器，使公司的成本计算方便了许多，入友达光电后便有了使用电脑自动计算代替坐标对照表来提高分析效率及Repair良率，于8月底由刚开始的使用Excel所带的VBA转而使用VB编程，由刚开始单纯的坐标计算及机种固定逐步地完善其功能，经过无数次的功能完善、版本更新，直到现在的可自动取值、屏幕取数、设置其它机种并保存、Cell坐标及COF坐标同步计算、软硬键盘同步输入、待算值防呆、点及线类不良精确定位光标、四则运算等功能，以4条40寸生产线计算，可为公司年节省成本6333822.717RMB。

After graduating from self-loving gradually VB programming, has automated the preparation of the Maori blessing calculator so that the company calculated the cost of a lot of convenience, to the AU after a computer automatically calculate coordinates substitute comparison table to improve efficiency and analysis Repair yields, in the end of August from the beginning of the use of Excel VBA turn carried by the use of Visual Basic programming, simply by the beginning of the coordinates of the aircraft in fixed and gradually perfect its functions, after numerous functions perfect, updated version , until now automatically value, take a few screens to install and keep other aircraft types, Cell coordinates and coordinate simultaneous COF, simultaneously hard and soft keyboard input, question is valueTo prevent failure, point and thread type of undesirable precise positioning the cursor, 4 Operational functions to four 40-inch production line, the company can save costs 6333822.717 RMB, Amateur using VB programming staff prepared the examination system has been applied to AUO Xiamen plant, and is the level of expand to other plant.

自毕业后逐渐爱好VB编程，曾为福大自动化编写毛利计算器，使公司的成本计算方便了许多，入友达光电后便有了使用电脑自动计算代替坐标对照表来提高分析效率及Repair良率，于8月底由刚开始的使用Excel所带的VBA转而使用VB编程，由刚开始单纯的坐标计算及机种固定逐步地完善其功能，经过无数次的功能完善、版本更新，直到现在的可自动取值、屏幕取数、设置其它机种并保存、Cell坐标及COF坐标同步计算、软硬键盘同步输入、待算值防呆、点及线类不良精确定位光标、四则运算等功能，以4条40寸生产线计算，可为公司年节省成本6333822.717RMB，业余利用VB编程编写了员工考试系统，现已应用于友达光电厦门厂，并正水平展开到其它厂区。

And Chinese Spring factory is not only stay in the traditional manufacture, but now all of the springs factory use the traditional cost booking.

而弹簧行业不仅在制造技术方面在传统的技术停留，国内几乎所有的成本计算采用传统的成本计算方法。

To compile environmental cost, I suggest that FCA, LCA and EQC model can be used.

分析了如何将管理会计中的寿命周期成本计算和质量成本计算方法应用于环境成本的分析中，使其为有关决策服务。

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。