Service department allocated cost variance 辅助部门费用摊配差异;辅助生产部门费用分配差异
Conclusion One-to-one responsibility system deliver may elevate medical service quality of obstetric department and the comprehensive quality of medical staff, also, it is feasible without increase medical staff or the hospitalization cost of parturients. 结论一对一责任制助产能够提高产科质量,提高医务人员综合服务素质,在不增加人员,不增加产妇住院费情况下,是可行的。
The design for electric power storage heating is introduced using electric privilege policy carried on local electricity service department. Making good use of electric power cost between on-peak and off-peak, heating system economy of running is enhanced. 针对当地供电部门出台的用电价优惠政策,介绍了电蓄热供热的工程设计,充分利用峰谷电时段的电价差异,提高了供热系统的运行经济性。
The rapid development of e-commerce requires a higher standard for logistics and distribution system. The Postal Service Department is working hard to improve the quality of service, and reducing operating cost. 电子商务的快速发展对物流配送系统提出了更高的要求,邮政部门正在努力提高服务质量,降低运营成本。
Associate resource consumption accounting with service department expenses distribution method can effectively make up the deficiency of the traditional distribution method, meet the objective requirements of rationality and accuracy in cost calculate of our times. 将资源消耗会计思想与辅助生产费用分配方法相结合,能够有效弥补传统分配方法的缺陷及不足,符合当今时代企业对成本核算合理性及准确性的客观要求。