cost behavior
英 [kɒst bɪ'heɪvjə(r)]
美 [kɔːst bɪ'heɪvjər]
成本习性；成本变动形态
双语例句
- Cost behavior analysis examines the relationships between costs and the activities, or cost drivers, that cause them.
成本习性分析审查了成本和活动之间的联系，或者引起他们的成本动因。 - Use cost behavior analysis to make business decisions.
使用成本习性分析做商业决策。 - Compute the equal-cost volume of two cost behavior patterns.
计算两种成本行为模式的等成本产量。 - Topics covered include cost concepts, cost behavior analysis, cost accumulation, planning and control of costs, budgeting and standard costs, as well as analysis of costs and profits.
课程内容包括成本概念、成本习性分析、成本累积、成本规划与控制、预算与标准成本、以及成本与利润分析等。 - Managers often consider courses of action with different cost behavior patterns.
管理者往往用不同的成本行为模式考虑行动方案。 - 2, While readjusting the varieties of products, PCG should practice forecast of annual profit and control of the production process to establish marketing price system through cost behavior analysis of varying;
公司应通过调整品种结构对年度利润进行事先预测和过程的控制。运用变动成本法理论按成本习性建立营销价格体系。 - So based on the Activity-based cost Behavior analysis, the Activity-based CVP model is proposed and the BEP analysis is expanded to breakeven Output analysis and breakeven activity Analysis;
作者在作业基础成本性态分析的基础上，提出了基于作业的本量利模型，将传统保本分析拓展为保本产销点分析和保本作业量分析； - The management of strategic cost is a kind of administrative means that gives service to the development and the enforcements of the enterprise's strategy, and finds out, controls and improves the enterprise's cost achievement and cost behavior from a strategic point of view.
战略成本管理是服务于企业战略的开发与实施，从战略高度对企业成本结果和成本行为全面了解、控制和改善的一种管理手段。 - Economic Analysis of Sewage Treatment Enterprises Based on Cost Behavior Analysis and CVP Method
基于成本性态与CVP法的污水处理企业经济分析 - Design a set of consideration watches and analysis models for the higher learning institutes to do self-evaluation and analysis of cost behavior.
为高等院校自我测定与分析成本行为，设计了一套具有一定合理性和可操作性的分析量表与分析模型。 - It designs a framework and puts forwards the analysis methods to evaluate and analyze the present higher education system, as well as the empirical methods of the influence of higher education system over its cost behavior.
本文从比较制度分析方法视角出发，设计了评价与分析我国现行高等教育体制的框架与分析方法、以及高等教育体制影响高等教育成本行为的实证方法。 - In this article, the traditional DOL model is improved by the cost behavior analysis in activity-based costing ( ABC) method. It is studied how the cost factors in ABC affect DOL and the difference between the two costing base.
本文运用了作业成本法中的成本性态分析对传统的DOL模型进行改进，研究了作业成本法下各成本因素对DOL的影响方向，并分析了两种成本计算基础下DOL的差异。 - Traditional cost management can't already meet enterprise's demand, enterprise should go on in an all-round way understanding, controlling and improving from strategic height to cost structure and cost behavior, seek the competition advantage for a long time.
传统的成本管理已不能适应企业需求，企业应从战略高度对成本结构和成本行为进行全面了解、控制与改善，寻求长久的竞争优势。 - An analysis of cost behavior of IP-phone networks
IP电话网成本性态分析 - The cost behavior analysis is a special method in Managerial Accounting.
成本性态分析是管理会计学特有的一种方法。 - Studies on current cost behavior show that cost and volume of business is not in a completely linear relationship, thus assumption of cost behavior in management accounting is put in challenge.
随着当今对成本行为的研究发现，企业成本与业务量之间并不呈完全的线性关系，由此对管理会计中的成本习性假设提出了挑战。 - The traditional cost behavior model assumes that there is a linear function relationship in the changes between the cost and volume of business, that is, the change ratio of cost and volume of business is in proportion.
传统的成本性态模型认为，成本与业务量之间的变化存在线性函数关系，即成本费用的增减与业务量等比例变动。 - As the manufacturing environment changes, business cost structure changes, the conventional cost behavior based on single-action shows narrow-minded, and the basic assumptions also limits the practical application of CVP analysis.
随着制造环境的的变化，企业成本结构发生变化，传统以单动因为基础的成本性态的划分呈现出狭隘性，其基本假设也限制着本量利分析在实际中的应用。 - Cost behavior which is an important research topic, has a major impact on the production decisions and the investment decision-making of the enterprise.
成本性态对企业的生产决策、投资决策等具有重大影响，是管理会计中的重大研究话题。 - Cost behavior theory in traditional management accounting assumes that there is inevitable linear relationship between the changes of cost and volume of business.
传统管理会计中成本性态理论假设成本与业务量之间的变化存在必然的线性关系。 - This chapter mainly discusses the cost of enterprise cost behavior of viscosity in two main theories: agency theory and incomplete contract theory.
本章主要论述了企业成本习性中费用粘性主要的两个理论基础：代理理论和不完全契约理论。 - In the first part, based on original Mathematics Model of ABC, it put forward Cost Behavior, Cost Composing, and Two-dimensional Optimization Models.
在核算部分中，在作业成本核算原始数学模型的基础上，提出基于成本性态、成本构成和综合的优化模型，并介绍最小二乘法等三种混合成本分解的方法。 - The introduction of this measurement method provides domestic scholars on cost behavior study of broad space for play.
该种计量方法的引进能为国内学者对成本习性的研究提供广阔的发挥空间。 - In the traditional cost behavior theory, it considers that the costs can be divided into fixed cost, variable cost and mixed cost.
在传统成本性态理论中，认为成本根据其性态可以分为固定成本、变动成本及介于二者之间的混合成本。 - To realize business strategies, enhance enterprise competitiveness, the cost must be carefully studied, enterprises should analyze cost behavior, control their changing patterns.
如果企业的经营方面的战略想得到实现，企业的竞争力想得到增强，必须对成本进行深入的研究，对其习性进行分析，并且把握住它变化的规律。 - The empirical study proves the existence of some problems such as low efficiency in cost behavior.
实证分析的结果证实了高等院校的成本行为的确存在诸如效率低下的问题。 - CVP analysis is an important tool for enterprise internal management, the analysis takes the cost behavior into the premise, and based on three basic assumptions.
本量利分析是企业内部管理的一项重要工具，本量利分析的研究以成本性态划分为前提，并基于三个基本假设。 - In the long-term development, Management Accounting takes the cost behavior assumption as its basic theory, which assumes a strict linear relationship between cost and volume.
管理会计在长期的发展中都以成本性态理论作为其基础性的理论，假设成本与业务量之间是严格的线性关系。 - These theories include Cost behavior analysis, Cost-Volume-Profit ( CVP) model and the traditional degree of operating leverage ( DOL) model which are in traditional managerial accounting; and basic concepts of Activity-Based Costing, activity-based Cost behavior analysis and Cost-Volume-Profit ( CVP) model.
传统管理会计理论中的成本性态分析、本量利模型以及传统的经营杠杆系数模型；作业成本法的基本含义及核心概念，作业基础成本性态分析及作业基础本量利模型。 - The traditional theory of cost behavior assumes that the relationship between costs and the activity level is a linear. This means that the marginal cost variation has nothing to do with changes in business direction.
传统的成本性态理论假设成本与业务量之间的关系是线性的，即成本的边际变化量与业务量的变化方向无关。