costing point
英 [ˈkɒstɪŋ pɔɪnt]
美 [ˈkɔːstɪŋ pɔɪnt]
成本计算点
双语例句
- Because TPLs has already had the condition of using activity-based costing ( ABC), and decreasing marginal utility in cost control has taken on by using traditional costing, the control and management on ability of activity should be the point of cost control in TPLs.
由于第三方物流企业已经具备了应用作业成本法的条件，在传统成本法对成本控制呈现边际效用递减的情况下，其对成本控制的重点应逐渐转移到对作业能力的控制与管理上。 - Through investigation, giving a example of activity-based costing for the personal credit department. Author point at how analyzing the profit of products and the profit from customers and personal service.
·通过实地研究，结合某银行个人信贷部的具体情况，具体分析了如何按照银行作业成本计算步骤进行作业成本计算，如何进行产品利润分析，如何进行客户盈利能力分析与差别化营销决策； - So how to set up science reasonable financing structure, on the premise of guaranteeing comprehensive financing has the minimum costing, raise more fund, it will be the key point of stepping into benign cycle of the highway development of Hebei.
因此，如何建立科学合理的融资结构，在确保综合融资成本最低的前提下，筹集更多的资金，将是河北公路发展步入良性循环的关键所在。 - The new mode of costing consists of target costing, improved costing and activity costing. The focal point of our discussion is how to practise it.
成本核算新模式是由目标成本核算，改善成本核算和作业成本核算构成的，重点放在了新模式的实施上。