成本对象 meaning in English
cost object
costs object
Examples
- This not only improves locality of reference of the user program and eliminates heap fragmentation , but also greatly reduces the cost of object allocation - object allocation becomes a simple pointer addition on the top - of - heap pointer
这不仅改进了用户程序的引用区域性并消除了堆碎片，而且极大地减少了对象分配的成本对象分配变成了在堆顶部的指针上增加指针。 - Activity - based costing originates the activity accountancy of kohler , eric l . in american , come from the thinking of the hydraulic power activity mainly in 1930s . overall rise of 20 centuries end abc research . at that time , the calculator automated for the predominant production , the intelligence turned the degree to raise increasingly , the direct artificial expenses was widespread to reduce , opposite increment of indirect cost , broke the manufacturing cost method obviously in " the direct cost comparison compare big " of on the supposition that . the professor robert s . kaplan of the harvard put forward , the tradition manages the accountancy ' s relativity and possibilities to descend , should have a new way of thinking to study the cost , it is activity - based costing
作业成本法是一种通过对所有作业活动进行动态追踪反映,计量作业和成本对象的成本,评价作业业绩和资源利用情况的成本计算和管理方法。作业成本法的本质是以作业作为确定和分配间接费用的基础,引导管理人员将注意力集中在成本发生的原因及成本动因上,而不仅仅关注成本计算结果本身,通过对作业成本的计算和有效控制,就可以较好地克服传统制造成本法中间接成本失真的缺点,并且使以往一些不可控的间接费用在作业成本法中变得可控。所以,作业成本法不仅仅使一种成本计算方法,更是一种成本控制和企业管理手段。 - Enterprise resources planning and activity - based costing both are the new type thoughts of management which are popular throughout the world now . this article studies the merging base between activity - based costing and enterprise resources planning first , which is that both have the same cost object 、 the same thought of cost management and the same management purpose , and analyzes the differences from two from cost management category , brings up that the enterprise resources planning mixing with the activity - based costing management thought will bring four of advantages to enterprise , first is expanding the cost managing scope of erp system , second is promoting the valid cost control , third is increasing the erp system cost decision function , four is convenient for business to pursue activity - based management more availably , and reduce costs continuously
企业资源计划和作业成本法都是当今风靡全世界的新型管理思想。本文首先探讨了作业成本思想与企业资源计划的融合基础，两者的融合基础是成本对象相同、成本管理思想相同和管理目的相同，并从成本管理范畴内分析了两者之间的差别，提出在企业资源计划中融入作业成本管理思想将给企业带来四个方面的益处，一是扩大了erp系统成本管理的范畴、二是促进有效的成本控制、三是提高erp系统的成本决策功能、四是便于企业更有效地推行作业管理，不断降低成本。