manufacturing cost accounting
英 [ˌmænjuˈfæktʃərɪŋ kɒst əˈkaʊntɪŋ]
美 [ˌmænjuˈfæktʃərɪŋ kɔːst əˈkaʊntɪŋ]
制造成本会计（学）；制造成本会计法
双语例句
- When a manufacturing company uses periodic inventories to determine the total cost of all goods manufactured during each accounting period, the accounting system is called a general accounting system.
如果企业使用实地盘存制计算产品成本，其会计系统叫做普通会计系统。 - Systems of accounting for manufacturing operations that incorporate perpetual inventories are usually called cost accounting systems.
使用永续盘存制的会计系统叫做成本会计系统。 - The reform of accounting system has transformed the cost accounting from complete cycle cost into manufacturing cost; this leads to the change of cost makings and the programme of cost accounting.
会计制度的改革使成本核算从采用完全成本法改为制造成本法，从而带来成本要素、成本核算流程的变动。 - Based upon the comparison between the complete cycle cost and manufacturing cost, the author analysis cost makings cost calculation, and programme of cost accounting through manufacturing cost method and gives examples to illustrate how to make cost accounting through manufacturing cost.
本文在比较完全成本法与制造成本法的基础上，分析了制造成本法下的成本要素、成本计算和成本核算流程，举例说明了采用制造成本法如何进行成本核算。 - The Development of Flexible Manufacturing System ( FMS) changes the company's cost structure and cost behaviour. Traditional cost accounting ( TCA) system fails to measure the effect of flexibility which is the key benefit of FMS.
柔性制造系统（FMS）的发展与作用，给企业的成本构成及习性带来了很大的变化，传统的成本分析方法不能评价FMS的柔性。 - The variation of enterprise's manufacturing environment and the innovation of the management theory and method make the technique and method of the cost accounting can't meet the needs of the cost calculation and control.
由于企业制造环境的变化与管理理论方法的创新，使传统的成本会计技术与方法无法满足成本计算和控制的要求。 - Because cost information of various phases in project manufacturing is managed by different application systems, the characteristics of cost information is scattered and isolation and cost accounting is always lagging activities.
由于企业项目制造各阶段的成本信息通过不同应用系统进行管理，所以成本信息的特点是分散和孤立的，而且成本的收集汇总滞后于业务活动。 - New working environment has a certain impact on cost accounting for manufacturing enterprises, cost management accounting information provided by traditional methods fade away little by little. More and more people begin to question the accuracy of cost accounting.
全新的工作环境对传统制造型企业的会计核算产生了不少冲击，成本管理方法，提供了越来越多的失真信息，人们开始质疑成本核算的准确性。