1) cost budget
成本预算
1.
Activity-based costing was seldom applied in the other processes of cost management,such as cost budget,except cost calculation.
作业成本法在成本预算等其他环节应用活动还极为少见,且常用预测方法预算额准确度较低,难以在成本管理的后续环节发挥指导和控制作用。
2.
The paper analyzes the problems existing in the cost budget of logistics enterprises at present,discusses the application of the cost budget based on activity in the enterprises and expatiates on its concrete implementing steps.
分析了目前物流企业成本预算存在的问题,并就作业成本预算在物流企业的实施进行探讨,详述了其具体的实施步骤。
3.
The paper states the enterprise cost budget working out,budget enforcement course and budget enforcement result and holds that they are important for enterprises to reduce production costs and increase economic returns.
文章阐述了油田炼化企业成本预算编制、成本预算执行过程、成本预算执行结果的审计过程和审计内容 ,对企业降低成本、提高经济效益具有重要意
2) cost budgeting
成本预算
1.
The cost budgeting of construction engineering project aims to maximize profits,through adopting the scientific measures to control the cost in the expected budget,based on the guarantee of engineering schedules and projects\' quality.
建筑施工成本预算的目的是,在保证工期和满足工程质量要求的情况下,采取科学的方法和措施,把建筑施工成本控制在预定的范围内,从而实现利润最大化。
3) budget cost
预算成本
1.
In order to take Effective control, making sure of the budget cost firstly, and then, Controlling the project cost strictly while constructing, finally, Comparing the actual cost with the budget cost, maing analysis of cost Control effect and meanwhile, giving some advise and suggestion Accordingly.
为实施有效的成本控制,首先要确定本 企业的预算成本;其次,在施工过程中,对各种工程成本进行严格控制;最后,将实际成本与预算成本作比较, 分析成本控制的效果,同时提出意见和建议。
4) Budget Costs
预算成本预算费用
5) budget(cost) control
预算(成本)管理
6) constuction budget cost
工程预算成本
补充资料：预算成本（budgetedcosts）
企业按照预算期的特殊生产和经营情况所编制的预定成本。它属于一种预计或未来成本。确定预算成本应以企业预算期内的销售和生产预算为基础，编制产品生产和经营的直接材料预算、直接人工预算和制造费用预逄和期间费用预算、直接人工预算和制造费用预算和期间费用预算等。如企业采用变动成本法的，则只要将变动的制造费用按预计分配率测定各成本项目数额，固定费用作为期间费用，按总额测定，并直接在当期边际贡献中扣除，然后再加以汇总，预算成本可以用来预测成本的发生额和作为考核成本工作成绩的标准（参见未来成本和预计成本条目）。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条