成本计算法 meaning in English
costing
Examples
- Chapter two begins with the comparison between traditional costing and abc , illustrating the basic principles of abc
第二章从传统成本计算法与作业成本计算法比较开始，阐述了作业成本法的基本原理。 - Costs in a process costing system are identified with a cost center ( a processing or production department ) during a period of time - usually a month
在分布成本计算法下，成本是一定时期内（通常是一个月）按每个成本中心（即加工或生产部门）确认的。 - What procedures are in place to ensure that inventories are valued on a consistent basis using the company ' s approved costing method ( i . e . , lower of cost or marketing on a fifo basis )
采取什么程序以保证始终如一地按照公司批准的成本计算法确定存货价值（如市场与成孰低法，先进先出法等） ？ - In which the council acted as the project manager . with consultants input , common tools on four core areas , including management audit , output costing methodology , human resources management , and performance measurement and management tool were developed basing on which agencies would complete the development of their customized management tools for individual use
由社福界26间机构共同推展，社联负责项目管理，聘用专业顾问服务，协助机构发展有关的管理系统及通用工具，包括管理审计、输出成本计算法、人力资源管理、机构表现量度及管理。 - Based on the specilized production of interim products , this paper mainly focuses on the study of two aspects , dealing with the problems such as incompleteness and improperness of costing , inefficient cost controlling , etc . this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing ; discusses the demand of financial management development and accounting information quality in the era of knowledge economy ; puts forward a viewpoint that business credits are the excess value in human recourses ; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity , pertinence and poor readability ; and brings out delimitation cost calculation method in terms of batch parts method , thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries , this paper carries out the research of the
因此,本文基于中间产品专业化生产,针对中国船厂成本核算内容不完整、核算方法不适应,成本控制效果差等问题着重进行了两方面的研究工作。提出适应中间产品特征的分层成本计算法,完善成本核算内容。探讨知识经济时代财务管理发展要求和会计信息质量要求,提出商誉是人力资本超额使用价值的观点,针对现代造船中间产品专业化生产所具有的特点,以及成本核算中客观性和相关性差,可读性不强等问题,研究了船厂生产组织特点和管理要求,提出了延伸于分批零件法的分层成本计算法,拓展了造船人力资本和质量成本的核算内容。