How to reduce product costs and promote product quality is an urgent problem of modern enterprises. 怎样降低产品成本、提高产品质量是现代企业急需解决的问题。
Calculating how much a product costs a company can be complex. 计算公司在某款产品上的花销是一项复杂的事。
The compensation for the employee for producing products or providing services shall be recorded as the product costs and service costs; 应由生产产品、提供劳务负担的职工薪酬,计入产品成本或劳务成本。
The product costs transferred from preceding department and the costs of direct materials and direct labor incurred in each processing department are debited to the department's work in process account. 以前步骤转入的制造成本和本月发生的直接材料和直接人工从借方记入本步骤的在产品账户。
We present a simplified illustration to show the flow of product costs. 现举一个简例来表述产品成本流程。
The traditional costing systems neglect the non-volume-related activities, and assign all the resources and costs to individual products in proportion to their production volumes, thus cause the product costs of individual products to be distorted. 传统成本计算制度忽视了与数量不相关的作业,并将所有的资源和成本按照生产数量比例分配到各种产品之中,这就导致各种产品成本的数据被歪曲了。
All product costs are summarized periodically, usually at the end of the month. 所有的生产成本须定期汇总,此项工作一般在月末进行。
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account. 这时,产品的全部成本已累积为材料盘存,工厂工薪和制造费用等账户的借方余额。
Over the years purchasing has become a very strategic focus for companies since a good portion of the product costs are in purchased goods or services. 多年来采购已成为各大公司的一个非常战略性的关注点,因为产品的成本很大一部分是花在购买商品或服务上。
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。
EU rules to improve the detection of the product costs and product costs, the use of substitutes to make toys cost more than four times. 欧盟的规定提高了产品的检测费和产品成本,使用代用品使玩具成本增加四倍多。
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。
Perpetual inventory systems can provide more accurate product costs than general accounting systems provide. Manufacturing firms may use accounting systems that are based on periodic inventories. 有些企业的会计系统以永续盘存制为基础,永续盘存制比实地盘存制能提供更为详细的信息。
Both systems accumulate product costs-direct materials, direct labor, and factory overhead-and allocate these costs to the units produced. 都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。
In a job order costing system, product costs are accumulated by individual jobs and are summarized on job order cost sheets. 分批法单独核算某一批次的成本并将成本信息汇总在批次成本计算表上。
In this case, product costs are debited to a single work in process account. The unit cost of the finished product is determined by dividing the total product cost by the number of units 'product. 制造成本只需记入一在产品账户,总的制造成本除以产品数量便是产成品的单位成本。
Licensing in Heterogeneous Bertrand Markets under Asymmetric Information of Product costs 生产成本信息不对称下差异Bertrand结构中的许可
Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures. 成本会计系统通过使用永续盘存制定期提供产品的单位成本。
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。
Analyses the effect of farm animal welfare on product costs, meat quality and the international trade; 分析了农场动物福利对生产成本、肉品质量和国际贸易产生的影响;
Designers can direct simulation processing in the computer, shorten labor designers design cycles, reduce product costs, and greatly improve the quality of design. 设计人员直接可以在计算机中进行仿真加工,减轻设计人员的劳动,缩短设计周期,降低产品成本,极大地提高设计质量。
Some regular after service cost should be estimated beforehand and joined in product costs. 要先预计可能发生的相对比较稳定的售后维护及服务费用,预提并分摊到产品成本中去。
The application of the technique is significant to the raising of mechanical design, and also a measure to reduce product costs and enhances the competitiveness of a product. 研究并掌握该设计方法对提高机械设计水平有重要意义,也是降低产品成本,提高产品市场竞争力的一个有力措施。
Effective integration of suppliers into new product development can improve project effectiveness ( product costs and quality) and project efficiency ( development costs and time); 供应商在新产品开发项目中的有效集成,改善了项目效能(产品成本和质量)和项目效率(开发成本和时间);
Thus, considering to lower product costs, the area of heat sink should have a threshold range. 因此,从降低产品成本出发,散热器的面积有一限值范围。
Korean enterprises have invested into China to find lower product costs and more growing market. 韩国企业把资金投向中国以降低生产成本并扩大市场份额。
The aim of computer-aided optimal nesting is to provide high-quality stock layout scheme, to save raw materials, to reduce product costs and to improve the economic efficiency and social benefits of enterprises. 计算机辅助排样优化的目的在于提供高质量的排样方案,以便节约原材料,降低产品成本、提高企业经济效益和社会效益。
For more comprehensive calculation of product costs and improve accuracy of cost data available, life-cycle cost method is used. 为了更全面的计算产品的成本,提高成本数据的可准确性,采用生命周期成本方法,对化工过程进行成本分析,建立了生命周期成本评价模型。
The analysis and research conclusion not only can help the leveler manufacturers reduce product costs and improve equipment performance, but also is greater applied valuable to users to operate rationally machine and improve flattening precision. 本文分析研究结论不仅可以帮助矫平机生产企业降低生产成本,提高设备性能,同时也对用户合理使用设备并提高矫平精度有较大的应用价值。