标准成本计算 meaning in English
standard costing
Examples
- Ms thesis creatively brings up the concept of activityfor standar costing . it bo iniennwhny - activity into the cost calculate bu the talihonal eost sytw caiculate ouly regards the activity as mediuin . it has opened up a new field for the modem cost calculate
在标准成本计算中引入“作业”这一中介，突破传统成本计算中仅将“作业”视为一种“媒介” ，为现代成本计算开辟了新的天地。 - For these purposes , we research on the budgeting modes which started by profit and cost emphatically , towards both of the budgeting modes , by using the theorys and methods of forecasting and variety cvp , and by using the models of standard cost compute and unit cost adjusting based on bom / bop , we table two kinds of budget targets forecasting and calculating method systems , and design two kinds of budgeting flow , various methods and models we mention above make sure that the two modes are rational . based on the research of the two budgeting modes , we table the evaluation method of budget result data rationality and then we analyse the excuting and controlling manner of compositive budget system , later we teble a compositive budget excuting and controlling model
基于以上目的,重点研究了以利润和成本为起点的预算编制模式,针对两种不同的模式,结合预测和多品种量本利分析的相关理论和方法,并利用基于bom / bop的标准成本计算与单位成本调整模型,分别给出了两套不同的预算指标测算方法体系,设计了以利润预算和成本预算为起点的预算编制流程,以上所用到的各种方法和模型保证了两种模式的合理性。在研究两种预算模式的基础上,提出了综合预算结果的合理性评价方法,并分析了综合预算的执行与控制机制问题,给出了综合预算的执行与控制模型。