marginal costing
英 [ˈmɑːdʒɪnl ˈkɒstɪŋ]
美 [ˈmɑːrdʒɪnl ˈkɔːstɪŋ]
边际成本计算，边际成本计算法
双语例句
- Marginal costing The method of process costing used.
边际成本计算（法）存货成本计算方法。 - There is a danger that marginal costing could lead a company into a situation in which not all costs are covered, e.g.setting a price, which yields an inadequate contribution.
变动成本法可能使公司的成本不能得到全部补偿。例如，产品定价过低不能产生足够的能力际贡献。 - 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。