method of costing
英 [ˈmeθəd ɒv ˈkɒstɪŋ]
美 [ˈmeθəd əv ˈkɔːstɪŋ]
成本计算法
双语例句
- Cost includes costs of raw materials computed using the weighted average method of costing and, in the case of work-in-progress and finished goods, also direct labour and an appropriate proportion of production overheads.
成本值包括以加权平均法计算之物料成本，如属在制品及制成品则须加上直接工资，及适当比例之间接生产经营成本。 - Now we present an example to illustrate the computing method of activity-based costing.
现在我们来举一个例子说明作业成本制度的计算方法。 - From Economic Perspective: the LIFO and the FIFO; The method of process costing used.
经济学视角：后进先出法与先进先出法存货成本计算方法。 - Marginal costing The method of process costing used.
边际成本计算（法）存货成本计算方法。 - This paper introduces the characteristics of high-tech enterprise, discusses on the necessity of applying the activity-based costing method in high-tech enterprise, and analyzes on the application of the activity-based costing method in high-tech enterprise.
介绍了高新技术企业的特点，论述了高新企业应用作业成本法的必要性，分析了作业成本法在高新企业的应用。 - The method overcomes some of the drawbacks of the current system using conductor loop, such as costing too much and abrasion easily.
该技术克服了现在使用导电环带来的易磨损、成本高的缺点，对降低加工成本，减少复杂的工业布线有很大的意义。 - First-in first-out costing of inventory The method of process costing used.
存货先进先出计价法存货成本计算方法。 - Cost Accounting Method of Logistics Dynamic Confederation Based on Activity-Based Costing
基于ABC的物流动态联盟成本核算方法的研究 - This method can mostly satisfy the customers'requirements and make the calculation of product costing and period easy.
该系统的特点是既可以保证顾客对所采用的产品配置方案满意度最大，又便于产品产品和生产周期的计算。 - Discussion on the Application of Method of the Costing ABC in the Design& Consulting Firms
成本核算ABC法在设计咨询企业中的应用探讨 - Associating "the Method of Estimating to Life Cycle Costing" ( LCC), bring forward this method to take a evaluation of economy on bridge deck pavements, insure the life cycle costing reasonable;
利用寿命周期费用评价方法（LCC方法），对特定铺装层的设计方案某一参数的变化所带来的经济效益进行评价； - This paper briefly describes the developing course and existing demerits of hospital's costing, and introduces the method of realizing hospital's omnibearing management through practicing full costing and the effect of this method.
简述了医院成本核算的发展历程和存在的弊端，介绍了实行完全成本核算、实现医院全方位管理的办法及其作用。 - The method integrates the activity costing with MRP ⅱ software. It not only solves the implementary difficulty of activity costing, but also upgrades the function of the costing of MRP ⅱ software.
此方法使作业成本法和MRPⅡ软件有机地结合在一起，不仅降低了作业成本法的实施难度，也提升了MRPⅡ软件的成本核算功能。 - The article discusses the drawbacks about traditional costing method and the advantage of activity-based costing method, and draws a view about the future usage of activity-based costing method in China.
本文论述了在物流行业中传统成本核算法的不足与作业成本核算法的优点，探讨了在我国体制下作业成本法的应用前景。 - Conclusion The Cost-volume-profit Analysis Model Based on the Method of Activity-based Costing could be put in practice and provide clear clues for cost control in hospitals.
结论基于作业成本法的本量利分析模型可以在实际工作中使用，能对医院项目成本的控制提供清晰的线索。 - Study on the Method of Establishing Standard Cost Which Based on the Thought of Activity-based Costing
基于作业成本思想的标准成本制定方法探讨 - This article discusses the method of MRP ⅱ costing from the object and the element of costing and the method of cost admeasurement as well as the costing based on activity cost idea.
本文从成本核算对象、成本核算要素、成本分配方法以及成本计算办法等层面，探讨了基于作业成本思想的MRPⅡ成本核算方法。 - This part mainly introduces product-life-cycle cost method, and then discusses the ideas of SCM embodied in target costing.
这一部分主要介绍了产品寿命周期成本法，并对以日本为代表的目标成本规划模式中体现的战略成本管理思想作以探讨。 - Study on the Method of Costing and Controlling based on Standard Costing in ERP
ERP中基于标准成本的成本核算与控制方法研究 - Utilizing basic theory of linear-algebra, the method of assigning indirect cost in activity-based costing is explained detailedly. Beginning from all kinds of resources consumed, indirect cost is distributed to the cost object through resource cost driver and activity cost driver.
运用线性代数的基本理论，阐述了作业成本制下间接成本的分配方法，从各种资源耗费的累计开始，通过资源成本动因和作业成本动因的分析，将间接成本分配到成本计算对象。 - The Research on the Cost Accounting of Medical Service in Radiology Department with the Method of Activity-based Costing
作业成本法测算影像科医疗服务项目成本的方法探讨 - By means of the analysis of disadvantage of present price decision, this paper proposes the method of making a target price decision by using ABC ( Activity Based Costing). The advantage of the method and application background are stressed.
通过对现行的目标价格决策方法弊端的分析，提出应用作业成本法进行目标价格决策，阐明了该方法的优点和应用背景。 - It appears that the indirect cost is much higher than the direct cost in the TPLs enterprises and the traditional cost calculating method may distort the cost of TPLs enterprises, thus the traditional costing is not fit for the TPLs enterprises.
第三方物流企业属于服务行业，其成本具有间接成本大大高于直接成本的特点，在这种条件下，传统的成本计算方法已经不适用于物流企业的成本核算，甚至扭曲成本。 - Objectives To develop Cost-volume-profit Analysis Model based on the method of Activity-based Costing and explore its application.
目的发展基于作业成本法的本量利分析模型，探索其用法。 - The introduction of activity-based costing method into logistics cost accounting and management can effectively control the logistics cost and promote the spread of activity-based costing.
将作业成本法引入物流成本的核算及管理中，可以有效地控制物流成本，而且对作业成本法的普及起推动作用。 - An Effective Method of Environmental Cost Accounting& Activity-Based Costing
环境成本计算的有效方法&作业成本法 - The traditional method for cost calculation has already could not gradually satisfy the requirement of enterprises, while the accuracy of activity-based costing has appeared in different enterprises, which provide a way to meet the requirement.
传统的成本计算方法已渐渐不能满足企业对成本精确性的要求，而作业成本法的出现及其在不同企业的试用，为解决这一需要提供了一个途径。 - At the end of budget period, in accordance with features of activity-based costing, the budget evaluation method is raised on the budget variance analysis and the combination of activity-based costing and balanced scorecard. The indirect control of enterprises 'budget is realized.
在预算期末，依据作业成本法的特点，提出了基于预算差异分析及作业成本法与平衡记分卡相结合的预算考评方法，实现对企业预算的间接控制。 - The article also explained the implementation and method of BPR in the researched Chinese fast food company, utilizing activity-based costing to evaluate the effect of business process reengineering in this company.
说明该中式快餐企业流程再造实施过程，再造实施方法，并运用作业成本法评价流程再造的效果。