1)  cost calculation model
成本计算模型
2)  activity-based costing model
作业成本计算模型
3)  the model of logistics cost accounting
物流成本计算模型
4)  cost
成本
1.
Enlarging plate product gauge at high quality and low cost;
高质量、低成本扩大板材规格实践
2.
Research development in reducing production cost of biodiesel;
降低生物柴油生产成本的研究进展
3.
Study on development cost control in maturing oilfield;
老油田开发成本控制研究
5)  costs
成本
1.
Practical Methods to Reduce the Costs of Glass Prescription;
降低玻璃配方成本的实用方法
2.
On the appearing mechanism of technology licensing: a perspective of costs and genefits;
技术许可的形成机理:收益和成本观点
3.
On the Costs and Benefits of Peace Order Prevention of Units;
论单位治安防范成本与效益
6)  production cost
成本
1.
Equations of optimized extraction factor for minimum production cost in counter current extraction;
串级萃取最低成本优化萃取比方程
2.
The ECO cleaning process of the dyed polyester fibers was analyzed and compared with the conventional processes in the fields of process flow,color fastness,color difference and production cost.
从清洗工艺流程、染色牢度、色差及生产成本等方面,比较和分析了传统清洗和ECO清洗工艺。
3.
Through a correlation analysis and positive study of the condition of production cost in oil refining and chemical enterprises, a study is made of the characteristics of the enterprises' production and business and a cost control mode is suggested in this paper.
从我国石油炼化企业生产经营特点研究入手 ,通过对石油炼化生产成本性态的相关分析与实证研究 ,提出了我国石油炼化企业生产成本控制的模式与思
参考词条
补充资料：成本计算账户（costingaccounts）
　　用来核算和监督企业经营过程中某一阶段发生的全部费用，并据此计算该阶段各个成本计算对象实际成本的账户。成本计算账户的结构是：借方汇集经营过程中某个阶段发生的、应计入成本的全部费用；贷方登记转出已完成某个阶段的成本计算对象的实际成本；期末余额在借方，表示尚未完成某个阶段成本计算对象的实际成本。

　　属于成本计算账户的主要有“材料采购”、“生产成本”等账户。这类账户除设置总分类账户以外，还明细分类核算，提供有关成本计算对象的货币指标和实物指标。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。