成本性态 meaning in English
cost behavior
Examples
- The influence on the traditional cost behaciov analysis by operation - costingmethod
作业成本法对传统成本性态分析的影响 - 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。 - The defects in the du pont system of financial analysis include : the managerial accounting data have n ' t been made adequate use of ; the cost information reflected from cost behavior has n ' t been demonstrated ; the data of the statement of cash flows have n ' t been used ; the enterprises " operating risk and financial risk have n ' t been reflected ; the enterprises " contribution to society has n ' t been reflected
杜邦财务分析体系的不足之处包括：没有充分利用管理会计数据；没有揭示按成本性态反映的成本信息；没有利用现金流量表中的数据；没有反映企业的经营风险及财务风险；没有反映企业对社会的贡献。 - Cost habitudal view classifies cost into short - term dynamic cost , long - term dynamic cost and fixed cost . customer value concept means that abc system should concurrently supply information of what customers have gained and consumed and ensure that customers can obtain as much profit as possible by reducing customer cost and increasing customer profit
成本性态观将成本划分为短期变动成本、长期变动成本和固定成本三类；顾客价值观意味着abc系统要同时提供顾客所得和顾客所费的有关信息，通过降低顾客成本、提高顾客收益，使得顾客获得更多实在的利益。 - The theory of white box is a prerequisite for cost utility control under the fms condition , but it will lose its operational bases without the principles of cost utility analysis and the determination of utility differences . toc provide the new cost theory with a new melt point of cost control and its environments . without toc , the differences of cost utility will be meaningless
随着新的成本控制环境的形成，以成本性态研究为基础的白箱论应运而生，这是进行现代成本效用控制的必要条件，但白箱论如果没有成本效用分析原理关于成本效用差异的科学界定，就会失去其必要的操作性基础，这也正是白箱论尚没有发挥其应有效果的主要原因。