Thus, individual job cost accounts generally represent the basic unit for cost control. 这样一来,个别的工作成本报告通常就被称为成本控制的基本单位。
Converting a final cost estimate into a project budget compatible with an organization's cost accounts is not always a straightforward task. 把最终的成本估算转化成与组织的成本报告兼容的项目预算并不是一项简单的工作。
Expenses incurred during the course of a project are recorded in specific job cost accounts to be compared with the original cost estimates in each category. 在项目实施过程中所发生的支出被记录在具体的工作成本报告中,以用来在每一成本项次下和原始成本估算相比较。
Moreover, the categories of cost accounts established within an organization may bear little resemblance to the quantities included in a final cost estimate. 此外,建立在组织内部的成本报告种类同详细的成本估算中的数量很少有相似之处。
In developing or implementing a system of cost accounts, an appropriate numbering or coding system is essential to facilitate communication of information and proper aggregation of cost information. 在开发和运用成本报告系统时,适当的编码或译码体系有利于信息沟通和成本信息的汇总。
One particular problem in forming a project budget in terms of cost accounts is the treatment of contingency amounts. 在按照成本报告来形成项目预算时所面临的一个具体问题是如何对待意外事件。
Alternatively, job cost accounts may be disaggregated or divided into work elements which are related both to particular scheduled activities and to particular cost accounts. 同时,事情成本陈诉还可分化成与具体的进度勾当及具体的成本陈诉都关于的功课要素。
This is particularly true when final cost estimates are prepared in accordance with an external reporting requirement rather than in view of the existing cost accounts within an organization. 当详细的成本估算是按照外部的汇报要求而不是按照组织内部现有的成本报告来编制时,其情况就更加如此。
As purchasing cost accounts for 80 per cent of the total sales in a feed processing enterprise, it has a high economy leverage. 饲料加工企业的采购成本占到销售收入的80%左右,具有很高的经济杠杆效应。
Taking user's utility attribute and outage cost into accounts, the priority service rate aims at managing load. 分级电价考虑了用户的用电特性和缺电成本,通过弹性化的电价方案来达到负荷管理的目的。
ABC is invited in this paper in project cost forecasting and accounts, to improve the accuracy of information in cost control. 本文讨论利用ABC方法进行工程项目成本的预测和核算,从而提高成本控制中信息的准确性。
In manufacturing industry, the purchasing cost usually accounts for 40%-60% of the product sales, which means reducing purchasing cost brings much greater contribution to the margins and profit of an enterprise than other possible measures. 在制造业中,企业的采购资金占最终产品销售额的40%~60%,这意味着采购成本的减低将会对企业的利润增加产生重要影响,其增加利润的效果要远远大于在其他方面采取的措施。
The purchase cost accounts for 60& 70% of additional capital each year. 每年物资采购占新增资产的比例达到60&70%。
Manpower and management cost accounts for the highest proportion of the education cost of higher education institutes, which has a direct influence on the quality of students. 而在高校教育成本中,人力成本和管理成本比重最高,它直接影响着培养出来的学生的质量。
Discussion on Final Cost Accounts of Engineering Change Projects 工程变更项目造价决算探讨
The present paper illustrates that the proper combination of various cost accounts can form an organic process, its effectiveness meaning that of costing. 通过示例,说明各成本账户的有机配合,形成成本账户流程,其有效性也即意味着成本会计核算的有效性。
Operation Cost: Can It Be Applied in China? Analysis on Opportunity Cost Models of Accounts Receivable 作业成本法在我国企业的应用分析应收账款机会成本模型的探讨
ABC Cost Accounts Principle and Its Operating Method for Logistics Transport Enterprises 物流运输企业的ABC成本核算及其操作方法
In process industries, production cost accounts for a large proportion in the total product cost, among which energy consumption, such as water, electricity, steam, etc., is the most important. 对于流程工业,生产成本在整个产品成本中占有很大比重,其中最重要的就是对公用工程(水、电、汽等)的消耗,即是能耗。
The fuel cost accounts for a very big proportion in the whole cost of power plant, so to lower fuel cost is the pre-requisite of these companies, also the chief competitiveness in electric power market. 由于燃料成本占火力发电企业发电成本的比例较大,低燃料成本是发电企业追求的重要管理目标,也是其参与市场竞争的必备条件。
Road transport system of open-pit is very complex. Transportation cost accounts for a large proportion of Total cost. 露天矿道路运输系统非常复杂,运输成本在总成本中占有很大的比重。
In the composition of hospital bed days cost, direct medical cost accounts for the highest proportion and the proportion of the drug cost is relatively less. 在床日成本构成中,直接医疗成本所占的比例最高,药品成本所占比例相对要少一些。
According to official data, logistics transport cost accounts for more than half of the total cost of logistics in China, which is much higher than that of the developed countries. 根据官方数据,我国物流运输成本占据了物流总成本的一半以上,远远高于发达国家。
The software industry is knowledge-intensive industry and the labor cost of the total cost accounts for60%-70% or even higher. 软件产业是知识密集型的产业,人力成本占到总成本支出的60%-70%甚至更高,因此企业要想具有可持续的核心竞争力,最重要的就是通过获取开发以拥有一批高层次高质量人才梯队。
In China, logistics cost accounts for 30% of the total cost of goods, transportation cost is three times higher comparing with Western countries. 在我国,物流费用占了货品总成本的30%,运输成本比西方发达国家高出3倍。
Putting forward the design which sets up the cost and the cost accounts using related degree of the accounting ob-jects then accounts respectively. 提出高校应按与核算对象相关程度分别设置成本、费用账户,进而分别核算,并就应设立和取消的科目进行了详细设计和调整。
The research shows that the intermediate inputs, sunk cost, environments cost make a larger proportion in the cost of production and green logistics, green packaging cost accounts for the main part of circulation in the circulation cost. 研究表明,在生产成本中,中间投入、沉没成本和环境成本所占比例较大。在流通费用中,绿色物流费用和绿色包装费用占流通费用支出的主要部分。