process costing
英 [ˈprəʊses ˈkɒstɪŋ]
美 [ˈprɑːses ˈkɔːstɪŋ]
网络 分步法; 分步成本制; 分步成本计算法; 分步成本法; 分步成本计算
双语例句
- But for many people the process is prohibitively expensive, costing up to ￡ 1,300($ 2,096) for laser treatment and as much as ￡ 700($ 1,128) for professional bleaching.
但是对于很多人来说，进行专业牙齿美白的费用太过高昂。激光美白的费用是1300英镑（约2096美元），专业牙齿漂白至少需要700英镑（约1128美元）。 - The basic objective of a process costing system is the determination of unit processing costs for direct materials, direct labor, and factory overhead in each processing department.
分步法的基本目的是计算单位产品在各个车间的直接材料、直接人工、制造费用的数额。 - In the article, the author put forward some ideas about the application of parallel process costing in assembly enterprise.
特别是在装配式多步骤加工企业中，平行结转分步法下，对两者内涵的分析尤为重要。 - 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。 - Job order and process costing system are similar in many ways.
分批法和分步法在很多地方是相似的。 - The first step in developing a process costing system is to establish specific process costing centers.
分步法的第一步是建立成本中心。 - Marginal costing The method of process costing used.
边际成本计算（法）存货成本计算方法。 - 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。 - In the process costing system, factory overhead includes all those manufacturing costs that are not easily traced to a specific department.
在分步法中，制造费用包括所有不能分清直接受益车间的成本支出。 - Companies using process costing systems often use materials requisition just like they would under a job cost system.
运用分步法的企业也多使用和分批法相同的材料领取单。 - To a great extent, Process Costing Systems operate in much the same manner as job costing systems. Both systems are established to accumulate costs for a business and both use the same accounts.
分批法和分步法有很多相似之处，这两种方法都是用于计算产品成本并使用相同的账户。 - To account for product costs properly, there are two common types of cost accounting systems: job order costing systems and process costing systems.
针对不同的生产情况，成本会计系统又有两种核算办法，即分批法和分步法。 - The weighted average process costing method averages the costs for the beginning work in the process with the current production.
加权平均法将期初存货的成本加上本期发生的成本平均分摊到单位产品之上。 - Then combining liugong buying process reengineering example analyze process and activity with activity-based costing management thought, from the angle of eliminating no value-added activity, easing necessary activity and optimization business process reengineer liugong buying process.
然后结合柳工采购业务流程再造的实例运用作业管理思想分析流程和作业，从消除非增值作业，简化必要作业角度、优化业务流程的角度再造柳工采购业务流程。 - The difference between manual process and computerized process, the substitution among inventory costing methods that make only 8 methods are practical effect among 12 traditional inventory costing methods based on computer.
手工处理与计算机处理的差异性以及计价方法之间的替代性，令手工方式下曾经使用过的12种存货计价方法在计算机条件下只有8种有实用价值。 - Main process of informatization of shipbuilding costing is described.
阐述了造船成本核算实现信息化的主要过程。 - Study on Activity-Based Process costing in the Continuous Process Manufacturing Industry To apply it in the total quality management, enterprises can balance quality and cost to maximate their value.
流程工业基于作业链网的分步作业成本计算研究在全面质量管理过程中应用作业成本法，可以兼顾质量和成本，优化生产作业链，从而实现企业价值最大化的目标。 - At last, the process of costing and controlling, based on standard costing, is given in a medical company.
最后以某医药股份公司为例，阐述了基于标准成本的成本核算与控制过程。 - The effects of die temperature, preheating temperature of granules and pouring temperature on the forming process of penetrating costing were systematically studied, the distribution of forming pressure was theoretically analysed and the effect of the forming pressure on the casting quality was discussed.
系统分析了模具温度、粒子预热温度和浇注温度对渗流铸造成型工艺的影响，同时对充型压力的分布进行了理论分析，探讨了充型压力的大小对铸件质量的影响。 - Author introduces a process technology that the Polyimide ( PI) is used as the surface passivating of the Si bipolar high-power devices about chip madding phase. The process has the advantages of simple process, costing cheaply and being compatible with the common flat madding process.
介绍了聚酰亚胺（PI）作为硅双极型大功率开关器件芯片制造阶段表面钝化膜的工艺技术，该钝化工艺的工艺简单、成本低且能与普通的硅平面制造工艺兼容。 - Business Process Costing in Integrated System Engineering
集成系统设计中的经营过程成本分析技术研究 - Study on the Accounting Process of Activity-based Costing
作业成本法会计核算研究 - This paper discusses the relation and applies the Activity-Based Costing to BPR, which build the process costing model, gives a practical example to calculate the process costing, and researches how ABC offer BPR useful supports.
并以具体事例进行了业务流程成本的计算。同时，探讨了ABC法如何为BPR实施决策提供有效的支持。 - After that, we analyzed the implement process of Activity-Quality Based Costing in the Agile Manufacturing System.
同时，本文对基于敏捷制造的成本核算和控制的的步骤展开了分析设计。 - Finally, a case describes the process of target costing based value activities in a supply chain.
最后，通过一个案例描述基于价值活动的目标成本控制的实施过程。 - The activated coke adsorption with high desulfurization efficiency is an advanced dry removal technology. The desulfurization process does not consume water and generate waste. The process costing less investment is simple, and does not produce secondary pollution.
活性焦吸附法是一种先进的干法脱除技术，该技术的脱硫效率高且脱硫过程不消耗水，没有废渣，具有投资少、工艺流程简单、不产生二次污染等特点。 - With the continuous improvement of the theory for costing control in entire process, costing control of the engineering project has received extensive attention during the phase of preliminary orientation planning.
而随着全过程成本控制理论的不断完善，工程项目前期定位策划阶段的成本控制已受到广泛关注。 - Process optimization and costing about the preparation of nuclear grade high-purity boric acid.
核电级高纯硼酸的制备工艺优化及成本核算。 - Was studied, aiming at developing a process of low production costing, high extration ratio and purity, low pollution from waste materials, and providing reference for industrial production.
本文以忍冬茎叶为原料，研究了绿原酸提取纯化工艺，旨在开发一种低生产成本、高提取率、高纯度、低废弃物污染的工艺，为工业化生产绿原酸提供参考。 - In addition, it is possible to optimize the producing process while improving the costing accounting system through value chain analysis.
除此之外，企业在进行成本核算优化的过程中，还可以通过对价值链的分析，进行产品生产工艺流程的改进，从财务和生产两个方面共同提高企业的竞争能力。