standard costing
英 [ˈstændəd ˈkɒstɪŋ]
美 [ˈstændərd ˈkɔːstɪŋ]
网络 标准成本法; 标准成本核算; 标准成本制度; 标准成本; 标准平均法
双语例句
- On Application of Standard Costing Method in Range Test Cost Management
论标准成本法在靶场试验成本管理中的应用 - Reasons of Introducing ABCM into Standard Costing System
标准成本制度引入ABCM的原因分析 - Germany and the United States, for example, have been set up to use flexible standard costing, whereas the United Kingdom uses static standard costing based on full costs.
在全部成本计算过程中，德国和美国使用可变的标准成本，而英国实行固定的标准成本。 - COMBINING PILOT STUDY OF THE INDUSTRIAL CAPITAL AND FINANCIAL CAPITAL IN BAOSTEEL; Target Costing and Standard Costing Combination and Management
宝钢集团产业资本和金融资本结合问题初探论目标成本和标准成本的制度融合及应用 - Target Costing and Standard Costing Combination and Management
论目标成本和标准成本的制度融合及应用 - With modernizing the production method, the standard costing system of traditional management accounting has not adapted the variety of the enterprises 'inner and outer environments.
随着生产方式的日益现代化，传统管理会计上的标准成本制度已不适应企业内外环境的变化。 - This paper puts forward two proposals of cost analysis and control, the cost difference analysis and the cost driver analysis. At the same time, it gives the corresponding practical application method, Standard Costing and Activity Based Costing.
提出了成本差异分析和成本动因分析两种成本分析和控制的理论，同时举出了相应的实践方法&标准成本法和作业成本法。 - Standard cost system is a sort of accounting information and cost control system that applies the scientific managing methods of enterprise to costing and makes cost project, cost control, cost calculation and cost analysis combined organically.
标准成本制度是把企业的科学管理方法应用于成本计算，将成本计划、成本控制、成本计算和成本分析有机结合的一种会计信息系统和成本控制系统。 - On the analysis of costing management in ERP, this paper proposes a costing and controlling method based on standard costing in production.
本文通过对ERP中成本管理方法的分析，结合企业的实际生产过程，提出了基于标准成本的成本核算与控制方法。 - Study on the Method of Establishing Standard Cost Which Based on the Thought of Activity-based Costing
基于作业成本思想的标准成本制定方法探讨 - This method is based on standard costing, and realizes the costing comparing analysis about all products including operation about in-out stock, aiming for planning and controlling and analyzing the product cost.
该方法以标准成本为计算依据，集成出入库业务及存货核算实现产品成本的计算、比较与分析，从而实现企业生产过程中对产品成本进行事前计划、事中控制与事后分析的目的。 - 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。 - Study on the Method of Costing and Controlling based on Standard Costing in ERP
ERP中基于标准成本的成本核算与控制方法研究 - Among them it is detailed to introduce the America and Japan business enterprise logistics costing standard circumstance, the releases to establish to the our country business enterprise logistics costing standard of enlighten with draw lessons from.
其中，详细介绍美日企业物流成本计算标准情况，阐释对我国企业物流成本计算标准制定的启示和借鉴。 - Based on the ideal of Activity-Based Costing approach, this article represents a developed standard costing system based on Activity-Based Costing approach system.
文章基于作业成本法的思想提出了一种改进的标准成本系统&基于作业成本法体系的标准成本系统。 - Because of this, it must be considered that how to connect the two costing methods, thus, the connection not only keep the advantage of Standard Costing System on the inside controls, but also can fully play the function of the distribution of manufacturing expense.
所以需要考虑的是如何把标准成本法和作业成本法联系起来，这样两者结合使用既能保持标准成本系统进行内部控制的优势，也发挥了作业成本法能较好地进行制造费用分配的作用。 - The theory of Activity-Based Control include several aspects, such as the establishment of cost control standard, calculation and analysis of the costing variances, the performance evaluation of Activity Center and Activity-Based management.
作业成本控制流程包括成本控制标准的制定、成本差异计算与分析、作业中心业绩考核和作业管理。 - Traditional cost control objectives focused on reducing costs, including standard costing and budget control, the core of their work is "saving, thrift and savings".
传统的成本控制目标主要集中在成本降低方面，包括标准成本法和预算控制等，其工作核心是节约、节俭和节省。 - So activity based standard costing began to play an important role in our domestic companies.
因此，标准作业成本管理体系在国内企业开始扮演着越来越重要的角色。 - Costing more reasonable use of the standard distribution cost, not only be more accurate costing, cost management has also brought innovation and organizational optimization.
作业成本法采用更合理的标准分配成本，不但使成本计算结果更为准确，也带来了成本管理的革新和组织的优化。 - Standard cost management is the complete system that combines costing and cost controlling, it divides into three parts& establishing standard cost, costing and analyzing cost variance and dealing with cost variance.
标准成本管理是一种将成本计算和成本控制相结合的成本管理系统，包括制定标准成本、计算和分析成本差异、处理成本差异三个部分。 - 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。 - The traditional cost management method ( such as standard costing method) is hard to have advantages.
传统的成本管理方法（如标准成本法）很难发挥优势。 - The third part is an example of how ES Company step-by-step set up and improve activity based standard costing system and makes it effective for costing calculation and internal control.
第三部门，是通过实例详细介绍ES公司如何一步步建立并完善作业标准成本核算系统并使之有效的进行成本核算和控制。