standard cost method
英 [ˈstændəd kɒst ˈmeθəd]
美 [ˈstændərd kɔːst ˈmeθəd]
网络 标准成本法
双语例句
- Standard cost is a kind of method to calculate cost, by which indirect and cost are calculated according to the expected number.
摘要标准成本是一种成本计算方法，它不仅间接费用是预计的，而且直接材料和直接人工等也是按预计的数字来计算的。 - The software standard cost system is a kind of control system designed due to a manufacturing cost method can not provide contributes to cost control with cost information with high related degree.
软件标准成本系统是针对制造成本法不能提供有助于成本控制的高相关度成本信息而设计出的一种控制系统。 - This paper introduces the initial measurement of the long-term equity investment under the new accounting standard, expounds the applicability, accounting methods and mutual transformation of the cost method and equity method, and probes into the depreciation processing method for the long-term equity investment.
介绍了新企业会计准则中长期股权投资的初始计量，阐述了成本法和权益法的适用范围、核算方式及其相互转换，探讨了长期股权投资的减值处置方法。 - To accounting of compensable service, the author take method of "coefficient of distribution" to allocate expenses, and "standard cost method" to rapidly calculate the cost;
对有偿服务项目的成本核算提出了用分配系数法分摊费用和标准成本系数法快速计算成本。 - The standard cost system is an advanced cost control method.
标准成本系统是一种有效的成本控制方法。 - A standard test method and a low cost test method of determination of NH 3 breakthrough time and breakthrough capacity of activated carbon were introduced.
介绍了一种测定NH3穿透时间及穿透容量的标准实验方法及一种低成本实验方法。 - Integration of standard cost method and operation cost method
论标准成本法与作业成本法的整合 - A study on working out a new effluent charge standard with the marginal cost analysis method
用边际费用分析方法研究制定排污收费的新标准 - In aspect of the standard of application, author applies cost method of economic analysis and ordinary people standard.
在情势变更制度的适用标准方面，适用经济成本分析法以及把握住一般人的标准。 - In Part One, the paper theoretically expatiates the activity-based costing method, standard cost method and responsibility cost method. It also includes detailed presentation on these method key points and analysis on merits and drawbacks.
第一部分，作业成本法、标准成本法与责任成本法的理论阐述，对其要点进行详细陈述并结合优缺点分析。 - Now in China, there is no effective quantitative method in hospital cost management because the scientific management aroused too late, the study on hospital cost control, especially on the setting of standard cost and its implementing method, are still on a probing stage.
由于我国科学管理起步较晚，医院成本管理中缺乏有效的定量分析方法，在医院成本控制研究方面，特别是对标准成本的确定和实施方法，还处于探讨阶段。 - Activity-based costing uses diversifying allocation standard to distribute the indirect cost, which will improve the accuracy of cost accounting, so the insurance company should introduce the activity-based costing method.
作业成本法采用多元化的成本动因来分摊间接成本，提高了成本核算的准确性，因此保险公司应该引入作业成本法。 - In Part Two, this paper discusses how to integrate the standard cost and responsibility cost. It further discusses on responsibility cost variance method, which regard standard cost as benchmark, using the method of reorganizing the duties of each responsibility center.
第二部分，论述如何将标准成本和责任成本融合，探索一条以标准成本为标杆，理清责任中心职责的方法，即责任成本差异法。