成本核算程序 meaning in English
cost accounting qrocedures
Examples
- Cost data treatment system involves the design of cost account , cost voucher , cost book , and cost statement . and on the basis of the design of abc cost - measuring syetem , a cased is used to veriefy it . at last , this article analysises the block in applying abc to chinese enterprises and the way to deal with it
其中，作业成本核算处理程序的设计包括成本计算对象和成本项目的确定、成本流程的设计、作业成本归集和分配方式的设计、成本核算程序的设计；成本处理体系的设计包括成本核算帐户设计、凭证设计、帐簿设计、成本报表设计。