cost pool meaning in Chinese
成本库
成本类, 成本积聚
Examples
- This formula can be applied to any cost pools
这一公式可以应用于任何一个成本库。 - Activity cost pool
作业成本集 - 2 ensure the reliability of the cost pool , the overhead , labor expense and inventory information coming from the operation system . book costing and stock figures reasonably
制造及销售成本费用控制，每月跟踪人工成本，完成公司所有的成本费用、存货的日常账务处理工作并记账。 - In abc , the " black box " of amortizing of traditional costing - the box of activity is open . there are two steps in costing . first , identify activity , main activity and activity set up activity - based cost pool according to the same characteristical activity , and distribute indirect cost to activity - based cost pool on the basis of resource driver ; second , distribute the cost in activity - based cost pool to final product on the basis of activity driver
在作业成本法下，传统成本分摊方法的“黑箱” ? ?作业箱被打开了，由此成本计算分两步骤进行：第一步，确认作业、主要作业、作业中心，按同质作业设置作业成本库，并以资源动因为基础将间接费用分配到作业成本库；第二步，以作业动因为基础将作业成本库的成本分配到最终产品。 - Awareness and integration of homogeneous activity , construction of activity center and activit - based cost pool are where abc differs fundamentally from traditional costing , which enables cost accounting and cost management to reach the level of activity and unveil cost information and effectiveness of activity . abc therefore can suppjy more relevant , " relatively accurate " cost information of products and dynamic basis for activity management
认识和了解作业，并按同质性合并作业、建立作业中心和作业成本库，是作业成本法与传统成本法的本质区别之所在，它使成本计算和成本管理深入到作业层次，深入揭示作业成本信息和作业的有效性，从而使作业成本法能提供更为相关、 “相对准确”的产品成本信息，为作业管理提供动态依据。