cost concept meaning in English
成本概念
成本观
Examples
- A two dimensional cost concept ( " cost distribution concept " and " process analysis concept " ) , cost habitudal view and customer value concept are successively introduced
接着阐述了作业成本法的二维成本观“成本分配观”和“过程分析观”以及成本性态观和顾客价值观。 - This article concerns the shadow cost concept and discusses the relationship between shadow cost and dual price according to linear programming ' s economic meaning of dual variable and shadow price
摘要本文根据线性规划问题对偶变数和影子价格的经济意义，给出了影子成本的概念，讨论了影子成本与对偶价格的关系。 - Secondly , we discuss a set of key factors in cost management system ' s innovation , such as alteration of cost concept , re - identification of key elements of cost management system and improvements of cost management pattern . then , a new modem cost management system based on the strategic active based cost management pattern is built , in which some advanced technologies , such as distributed artificial intelligence , expert system , database warehouse and so on , are utilized
然后，针对传统成本管理系统的上述缺陷，论述了成本观念、成本管理模式和应用技术等一系列成本管理系统革新中的重点问题，并通过应用分布式人工智能技术、神经网络技术、专家系统技术和数据仓库技术等高端技术，构建了基于战略性作业成本管理模式的现代成本管理系统。 - This text focal point is introduced the contrast of traditional accounting cost control of how many big characteristics ( cost beneficial result reason thought , strategy cost concept , cost account and cost move because of the system management concept of concept and cost ) of modern times accounting cost control as well as with , with the real meaning that embodies the modern accounting cost control
本文重点介绍现代成本管理的几大特点（成本效益理念、战略成本观念、成本计算、成本动因观念和成本的系统管理观念）以及与传统成本管理的对比，以体现现代成本管理的现实意义。