traditional cost accounting
英 [trəˈdɪʃənl kɒst əˈkaʊntɪŋ]
美 [trəˈdɪʃənl kɔːst əˈkaʊntɪŋ]
网络 传统成本会计; 传统的成本会计
双语例句
- Change the Traditional Medical Model to Explore New Ways of Cost Accounting: Ding Wei Palace Built by the Case of the Enlightenment
改变传统模式探寻医疗成本核算新路子：受丁渭修皇宫案例的启示 - At present by using the traditional cost accounting methods, logistics cost is very different from the actual cost.
目前在传统的成本核算方法下，我国企业的物流成本与实际发生额相差甚远。 - The Impact of Inflation on the Traditional Historical Cost Accounting
通货膨胀对传统历史成本会计的影响 - The traditional cost accounting system can't meet the logistics cost management.
传统的成本核算体系不能满足物流成本管理的需要。 - But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
然而在新的物流环境下，传统成本核算方法已显露不足。 - ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.
作业成本法弥补了传统成本核算方法的不足，将物流活动视为一系列有密切联系的作业集合体，以作业为基础，对物流成本进行动态反映。 - However, the traditional cost accounting method has connatural limitations, so the cost accounting and management not only is the bottle neck of the market development, but also is the sticking point of effective operation management, decision-making, optimized resource collocation.
然而由于传统会计在企业成本核算中存在固有的缺陷，使得物流企业成本核算与管理问题不仅成为制约物流企业市场拓展的瓶颈，也是阻碍物流企业内部的有效运营管理与决策、资源优化配置的症结。 - In order to satisfy the demands of multilevel and multi-angle cost management, it is a must to reform the traditional cost accounting methods and to apply advanced activity-based costing accounting methods.
为了满足多层次、多角度的成本管理的需要，改革传统的成本核算方法、采用先进的作业成本核算成为必然。 - In traditional cost accounting, the increasing percent of overhead in cost elements make it sharply inaccurate to allocate overhead cost to products on the basis of direct labor hours.
在成本计算上，制造费用在成本构成中比例的上升使得依据直接人工工时这种单一分配基础进行的成本分配具有很大的不准确性； - This article provides the comparison of Strategic Cost Accounting methods with Traditional Cost Accounting methods.
本文主要对战略成本核算方法（以作业成本法为例）与传统成本方法进行比较研究。 - We can analyze the scientificalness and limitation of activity method of cost accounting through comparison of traditional method and activity method of cost accounting.
对传统成本方法与作业成本法进行比较，可以分析出作业成本法的科学性和局限性。 - The introduction of Pareto principle into contemporary cost accounting contributes to the solution of the problems in traditional cost accounting, and helps the business in optimizing the functional value chains thereby realizing a rational allocation of resources.
在现代成本会计中引入帕累托法则，有助于解决传统成本会计中的问题，帮助企业优化职能价值链，实现资源的最佳配置。 - The study analyses the kickback of traditional cost accounting and the motive of cost management innovation.
本研究从传统成本会计与现代企业经营环境的不适应以及由此导致的不良后果出发，系统分析了现代企业成本管理创新的动力。 - The Development of Flexible Manufacturing System ( FMS) changes the company's cost structure and cost behaviour. Traditional cost accounting ( TCA) system fails to measure the effect of flexibility which is the key benefit of FMS.
柔性制造系统（FMS）的发展与作用，给企业的成本构成及习性带来了很大的变化，传统的成本分析方法不能评价FMS的柔性。 - Because the traditional cost management accounting system has no relation with cost decision-making, a set of advanced cost costing system should be introduced into Port industry.
本文通过分析港口企业成本核算现状和存在的问题，指出成本信息失真、成本与生产经营脱节等问题可通过作业成本法的引入得到解决。 - With the development of medical market, the defects of traditional cost accounting system and cost management mode in hospitals have been exposed to view.
随着医疗市场的发展，传统的医院成本会计制度以及传统的成本管理模式开始暴露其缺陷，已逐渐无法应对目前医院经营环境的变化和需要。 - Cost system at present is not perfect to most enterprises, that is, indirect fares are optionally assigned into cost objects by the method of amount directly in traditional cost accounting such as artificial working-hours and so on.
对绝大多数公司来说，当前的成本系统可能都不完善，传统的会计成本采用直接人工工时等以数量为依据的方法随意地将公司的间接费用分配到成本对象中。 - Study on the Comparison of Strategic Cost Accounting Methods with Traditional Cost Accounting Methods Using Activity-based Costing ( ABC) as an Example
战略成本核算方法与传统成本方法的比较研究 - Traditional cost accounting management is by means of index control. It predominantly makes afterwards classification and summing up of series of costs.
传统的银行成本管理采用的是指标控制法，为了配合成本费用指标的考核，传统的银行成本核算方法主要是对一系列费用进行事后的归集和汇总。 - When looking some related problems of accounting from the angle of time management, especially looking closely at financial cost accounting content, we have to recognize that traditional cost accounting content has a significant fault.
当从时间管理的角度认识会计领域的相关问题，尤其是审视财务成本核算内容时，不得不承认传统成本核算内容存在一重大失误。 - The traditional cost accounting approaches of the company at present fails to meet the needs of management, while the Activity-based Costing proved is a better choice.
目前太保寿险钦州公司使用传统的成本核算方法已经不能满足其管理的需要，而在太保寿险钦州公司推行新兴的一种核算方法&作业成本法是个更好的选择。 - Formerly the way of traditional cost accounting system is not applicable to logistics which is high in task flexibility and products and service contents diversity.
以往传统成本会计制度的作法对作业弹性大、产品与服务内容多样性高的物流业而言，并不适用。 - There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.
现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。 - Understand the status of the public traditional Chinese medicine hospital cost accounting, factors affecting the cost accounting to carry out and selected construction units of traditional Chinese medicine hospital cost accounting and monitoring network price.
全面了解全国中医类医院成本核算的现状，影响医院开展科室成本核算的因素分析，并遴选出中医类医院成本核算与价格监测网络建设单位。 - Then, the analysis of the characteristics of the current corporate law represents traditional cost accounting no longer meets requirement of enterprise development. The need for the implementation of information management is suggested.
然后，通过对中小汽车制造企业的特点分析可以看到企业目前的传统成本法已不适应企业发展，分析企业应采用作业成本管理以及实施信息管理的必要性。 - Traditional managerial cost accounting can no longer adapt to the above-mentioned changes in economic environment. To sharpen their competitive edge, introduction of new cost control models is uttermost necessary.
传统的成本管理已经远远不能适应内外部经济环境的新变化，为了使企业获得新的竞争优势，迫切需要引入一种新的成本管理模式。 - However, it takes much money to account costs and the accounting process is complex. At present, most of enterprises still use the traditional cost method for cost accounting in China.
然而，采用这种方法进行成本核算所需成本巨大，核算过程复杂，目前我国大部分企业仍然采用传统成本法进行成本核算。 - Traditional cost accounting methods are emphasized in the measurement and control about the direct cost such as materials and labor cost, rather than the allocation about the indirect cost.
传统的成本核算方法均强调对企业产品成本中直接材料和直接人工的计量和控制，而较少关注企业产品成本中间接费用的分配。 - Therefore, the traditional cost accounting methods do not accurately reflect the cost management requirements of such enterprises.
所以，传统的成本核算方法不能准确反映这类企业的成本管理要求。 - Traditional cost control using accounting report forms is not able to get real-time information of product cost.
使用管理会计的方式，通过每期末的报表实施的传统成本核算与控制无法实时跟踪工艺流程中半成品和产品成本信息。