车间成本核算 meaning in English
workshop costing
Examples
- 3 ) this paper explores the process of cost in dlrw co . ltd , and then presents a thoroughly analysis and design . based on it , a program running in cims environment has been developed
3 )针对大连机车车辆厂机二车间成本核算工作的现状和特点，对基于mrp和mes的车间成本管理工作进行了详细的分析，并由此开发了面向大连机车车辆厂车间成本管理系统。 - However some problems have exposed as well - employees " indifference in break - even cost , imperfect institutions of cost evaluation & cost control , cost accounting of workshop departed from that of the whole factory , false cost statistics , nonstandard materials management leading to out - of - control cost , man - hour and material quotas without restriction , financial executives with low abilities in general
但也存在一些突出问题，如企业员工成本意识薄弱，成本考核、监督制度不完善，厂级成本核算与车间成本核算脱节，成本失真现象比较严重，物资管理缺乏规范化而造成成本失控，工时及材料定额不完善而缺乏约束力，从事财务管理会计人员的素质普遍不高等等。