记账规则 meaning in English
recording rules
Examples
- In this thesis , based on activity based classification , there are three subjects to be researched , that is , how to build and express cost caculation rules , how to support many caculation methods and how to support more quick and accurate cost caculation . moreover , this thesis lucubrates a flexible cost cacaulation model . this model bases on advanced cost theory - - activity based classification , and it includes the building of abc ' s cost caculation model , the receptions " automatical accumulattion and transformation rules , the storage and use motivating causes rules , the diverse cost distribution and supporting many cost caculation methods . besides , the model brings forward rules about cost information transformation and accumulattion , rules about keeping business records , rules about motivating causes ’ accumulattion , rules about cost distribution and formula language . what ’ s more , it builds a rule engine , and all of these make this model meet enterprises ’ demand for using many cost caculation methods , and then simplify operators ’ operation . also , it can realize cost accumulated more accuratly , keeping business records more promptly and cost analysed more intensively , and then give supports to enterprises ’ further decision with related data . in the third chapter , it expounds the design and realization of this flexible cost cacaulation management system , and use one model case to validate its legitimacy , which explains that with j2ee technology and mvc design pattern , this system has good features of reuse and adaptability . at last , it introduces its application in china resource alcohol co . , ltd
本文以作业成本法为理论基点,围绕着如何建立成本核算规则并给予表达、如何支持多种成本核算方法以及如何提供更为快捷、精确的成本核算等三大主题展开深入的研究,并建立了多适应性成本核算模型。该模型以先进的成本核算方法作业成本法为理论基础,涵盖了从作业成本核算模型的建立到成本单据自动归集转换等规则的提取,从动因量存储使用等规则的建立到成本多样化分配以及支持多种成本计算方法等全部内容。在对成本核算规则进行分析和表达的基础上,该模型提出了基于作业成本法的成本信息转换存储规则、记账规则、动因量归集规则、分配规则以及计算公式语言,并建立了基于这些规则的规则引擎,从而使得该模型能够满足企业多种成本计算方法的需求,简化了企业人员的操作过程,并且实现了更为准确的成本归集,更为迅速的成本制单,以及更为细化的成本分析,为企业的进一步决策提供了有力的数据支持。