costing basis
英 [ˈkɒstɪŋ ˈbeɪsɪs]
美 [ˈkɔːstɪŋ ˈbeɪsɪs]
成本计算基础，计价基础
双语例句
- Costing about$ 100000 per installation, scanning computers can record the purchasing behavior of consumers for every coded item sold, on a day-to-day basis and at a low cost.
装备一台扫描计算机需要10万美元。它可以记录消费者对每一个编码商品的购买行为，日复一日，费用低廉。 - For the logistics company for the use of activity-based costing cost management to provide a theoretical basis for the reference.
为物流企业运用作业成本法进行成本管理提供一定的理论依据的参考。 - Organize and execute the essential financial analysis and report on costing, inventory, expenses control on monthly basis.
对每月支出、库存和成本控制进行必要的财务分析并出具相应报告。 - The biggest difference between ABC and traditional costing is ABC collect cost on the basis of activity.
作业成本法与传统成本法最大的区别点是以作业为基础归集成本，其难点与关键也在于作业的划分与确定； - Frame and application of activity-based costing on the basis of economic value-added
基于经济增加值的作业成本法的框架与应用 - This paper establishes a product pricing model on Activity-Based Costing on the basis of analyzing the principle of Activity-Based Costing on pricing, and designs a dynamic product price model using Excel, that makes product pricing decision automatically and solves the calculation problem in actual works.
本文在分析作业成本定价原理的基础上建立了作业成本产品定价模型，并且利用Excel设计了动态的产品定价模型，使得企业产品定价决策实现自动化，解决了实际工作中繁杂的计算问题。 - Although both manufacturing costing and variable costing belong to the calculation method of profits. They have different theoretical basis and method of accounting. By using the two method, the different results of inventory measure and profit account are obtained, and this usually causes misunderstanding.
制造成本法与变动成本法均属于收益计量方法，但是由于两者的理论依据及核算方法不同，导致在存货计价及利润额计算上两种方法计算的结果往往不一致。 - Accurate and comprehensive calculation of the costing of the product can provide the basis for enterprises to reduce costs.
准确、全面的计算出产品的成本可以为企业降低成本提供依据。 - First, the paper analyzes the activity costing method from aspects of accounting and technology, improves its application basis, puts forward its pilot model and presents its choice flow chart.
本文从会计层面和技术层面对作业成本计算方法的进行了解析。对作业成本法的应用基础进行了改进，提出了作业成本法的引导模型，给出了作业成本法的选择流程。 - The second part of the paper presents specially the related theory, including the basic concepts of operation-based costing, theoretical basis, the principles of calculation and the operation procedures.
第二部分对作业成本法的相关理论作了具体介绍，包括作业成本法的基本概念、理论基础、计算原理、作业成本核算的操作程序。