product costing
英 [ˈprɒdʌkt ˈkɒstɪŋ]
美 [ˈprɑːdʌkt ˈkɔːstɪŋ]
网络 产品成本计算; 产品成本; 成本计算; 成本会计; 产品成本计算法
双语例句
- You want to plan the costs for a sales order in product costing.
在产品成本计算的时候，你想为销售定单计划一下成本。 - 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。 - For computing the product costs based on activities consumed by each product, the activity-based costing provides more accurate and more relevant cost information than the traditional costing systems.
基于各种产品消耗的作业来计算产品成本，作业成本计算制度能够较之传统成本计算制度提供更为准确和更为相关的成本信息。 - Joint product costing system
联产品成本计算制度 - Study on modelling for cost estimation of product development based on activity-based costing
基于作业成本法的产品开发成本估算模型研究 - The more diverse the product types are, the more seriously the traditional costing systems distort the information of product costs.
产品种类越多，传统成本计算制度歪曲成本信息的程度越严重。 - Under responsibility accounting, data collected for control are reclassified for product costing.
责任会计为控制所提供的会计资料被重新分类后才能用于产品成本的计算。 - 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。 - Author put forward such points of view as following: In high-tech enterprises, product costing works not only in production line, but also in development and design progress, even after sale.
文中详细阐述了以下观点：在高新技术企业，成本核算的范围既包括进行产品生产的过程，还包括产品的开发设计过程，以及顾客使用该产品的整个消费过程。 - And the management methods include object costing, activity-based costing and product life-cycle costing.
供应链成本管理的理论基础包括委托代理理论、精益成本管理理论、交易成本理论等，管理方法主要有目标成本法、作业成本法、产品生命周期成本法等。 - This thesis mainly takes division on design stage of the product as the thread. By analyzing the cost control task of various stages, carries on application selectively in light of the features of preceding cost control method and completes the target costing control task finally.
本文主要以产品设计阶段的划分为主线，通过分析各阶段的成本控制任务，结合前面各成本控制方法的特点进行有选择地应用，最后完成目标成本控制任务。 - When overhead costs account for a considerable proportion of product cost and cost data are provided by activity-based costing, a new mixed integer programming model is established and the solving method and an example are given in this paper.
在产品成本中制造费用的比重比较大，并且成本信息由作业成本计算法提供时，给出了一个新的混合整数规划模型，同时也给出模型的求解方法和应用实例。 - Product costing contains two kinds of methods, namely complete cost method and change cost method.
产品成本计算有完全成本和变动成本两种方法。 - This paper establishes a product pricing model on Activity-Based Costing on the basis of analyzing the principle of Activity-Based Costing on pricing, and designs a dynamic product price model using Excel, that makes product pricing decision automatically and solves the calculation problem in actual works.
本文在分析作业成本定价原理的基础上建立了作业成本产品定价模型，并且利用Excel设计了动态的产品定价模型，使得企业产品定价决策实现自动化，解决了实际工作中繁杂的计算问题。 - In order to overcome the drawbacks of traditional product combination decision theory, some overseas scholars proposed different product combination decision models based on activity-based costing and theory of constraints.
为了克服传统产品组合决策理论方法的缺陷，国外一些学者分别以作业成本法和约束理论为基础，提出了基于作业成本法和基于约束理论的产品组合决策模型。 - Mix and Match Stochastic Model Study of Product Mix Decision Based on Activity-Based Costing
基于作业成本的产品组合决策随机模型与求解 - It is a technique which can improve product designing, shorten the time of developing new product, improve productivity, save the costing of production.
是提高产品设计水平，缩短新产品开发周期，提高劳动生产率，降低消耗的重要手段。 - Enhance process control using analysis technique, well designed quality plan, introducing Information Management System and finally introducing 6 Sigma theory to totally improve product quality, reach zero defaults and reduce quality costing.
引入信息管理系统，为质量管理提供技术支持。最终导入6Sigma理论，追求零缺陷，降低质量成本； - Subsequently, part four introduces the process of performing of ABC in our commercial bank, including the ways and steps of the product costing by using ABC.
然后对我国商业银行运用作业成本制度对产品间接成本进行分摊，计算产品成本的方法和步骤进行了详细的论述。 - It can compute product costing by determining activity's costing and assign its cost to products.
作业成本法以作业为中心，通过对作业成本的确认、计量和分配来计算产品成本。 - Product Pricing model Based on Activity-Based Costing
作业成本法下的产品定价模型 - However, the real estate business there are significant product cost accounting cost accounting malpractice: ignoring indirect costs such as accounting, etc., can not really do the right property costing.
但是我国房地产企业产品成本核算存在着很大的成本核算弊端：如忽视间接费用的核算等，无法真正做到正确的房产成本核算。 - In the assignment of the cost of joint production, some scholars provided to establish the joint product model based on activity-based costing.
在联产品成本分配方面，有学者基于作业成本法建立了联产品模型。 - So, the product mix model was simplified. Second, It improves the activity-based costing, making the sub-product-group containing all elements of RE as the cost-assignment object.
第二，改进作业成本法，以全配分产品组作为成本归集对象。 - When the cost of one single product is needed, the characteristic costing method is used to revise the average value stream cost.
当企业需要了解某单一产品的成本时，需要利用特征成本法修正平均价值流成本，从而确定该产品的成本。