2) activity-costing model
作业成本核算模型
1.
Based on the activity hierarchical method and activity-costing model, A multi -product activity - based Cost -Volume-Profit (CVP) analysis model with activity-capacity constraints is put forward.
基于作业层次分类法和作业成本核算模型,建立了作业能力约束条件下的多产品作业基础的本量利分析模型,对该模型的解及其在生产中的应用进行了阐述,提出利用作业能力利用率判断生产瓶颈的方法,并建立了多产品中任一产品的作业基础的本量利分析模型。
3) cost calculation
成本核算
1.
How to make cost calculation for construction unit in bidding process;
施工单位在投标过程中如何进行项目成本核算
2.
Research on the Reverse Logistics Cost Calculation of the Third Party Enterprise;
第三方物流企业逆向物流服务成本核算研究
3.
Research on Cost Calculation Theory and Method of Construction Project based on BIM
基于BIM的工程项目成本核算理论及实现方法研究
4) cost account
成本核算
1.
Discuss on hospital cost account and containment;
关于医院成本核算与控制问题的探讨
2.
Task-cost is one way of cost account based on task volumes with task as the basic unit for cost appointment.
作业成本法是以作业量为成本分配基础,以作业为成本分配的基本对象,旨在为企业作业管理提供更为相关、相对准确的成本信息的成本计算方法,目的在于提高企业成本核算的准确性及决策相关性。
3.
This paper discusses that when construction enterprise is accounting cost, each expense of cost account objects, which appear during construction and management of enterprise, should be converged according to cost items.
论述了施工企业在核算成本时,要按照成本项目来归集企业在施工生产经营过程中所发生的应计入成本核算对象的各项费用。
5) costing
[英]['kɔstɪŋ] [美]['kɔstɪŋ]
成本核算
1.
Application on hospital costing;
医院成本核算的组织与实践
2.
Head nurses’ participation in departmental costing management;
护士长参与科室成本核算管理的做法与成效
3.
Assumption of Network Management about Hospital Costing;
医院成本核算网络化管理设想
6) cost calculating
成本核算
1.
We develop the cost of pediatric hernia based on its clinical pathway which is launched by Affiliated Hospital of Jining Medical Collage, to study the method of cost calculating as well as providing evidence for the reform of payment.
以济宁医学院附属医院开展的小儿斜疝临床路径为基础进行单病种成本核算,探索病种成本核算方法,为其制定病种收费价格、成本控制提供依据。
2.
Methods: analyze the meanings and countermeasures of carrying out independent nursing cost calculating as well as the problems existing in current hospital cost calculating .
方法：通过分析我国目前医院医疗卫生成本核算的现状，评价医院护理成本独立核算的对策和意义。
3.
Methods By adopting methods of project cost calculating and ascertaining elements of nursing cost,the authors divided cost management into three parts: nursing income,nursing cost calculating and nursing budget.
方法采用项目成本核算思路,通过确定护理成本要素,将成本管理分为护理收入、护理成本核算与护理成本预算三大模块,收入与成本直接在各数据发生点进行自动统计,计入各护理单元,全院性活动发生的成本采取分摊法;成本预测采用成本变动趋势预测法。
补充资料：成本核算成本（costingaccount）
用来核算生产经营过程中各个成本计算对象所发生的各项费用，并据以确定其实际成本的账户。有两种不同的概念。一种是指有关产品成本核算的账户。如“生产成本--基本生产成本”、“生产成本--辅助生产成本”、“制造费用”、“废品损失”、“待摊费用”、“预提费用”等账户。另一种概念是指企业供、产、销各过程以及其他方面的有关成本计算的账户。它是账户按其用途和结构的一种分类。这类账户包括：“材料采购”、“生产成本--基本生产成本”、“生产成本--辅助生产成本”、“在建工程”等账户。“制造费用”账户属集合分配账户，“待摊费用”与“预提费用”账户属跨期摊配账户，均不属第二种概念的成本核算账户。
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