1.
joint product costing system
联产品成本计算制度
2.
In contrast to traditional costing systems, the activity-based costing system has many advantages.
与传统成本计算制度相比较,作业成本计算制度具有许多优点。
3.
The activity-based costing system has some other advantages.
作业成本计算制度还有其他一些优点。
4.
project monitoring and cost system
项目监察与成本计算制度
5.
Thus, the application of the activity-based costing system is costly.
因此,应用作业成本计算制度的成本是比较高的。
6.
The more diverse the product types are, the more seriously the traditional costing systems distort the information of product costs.
产品种类越多,传统成本计算制度歪曲成本信息的程度越严重。
7.
The basic aim of any costing system is to determine the product cost.
任何一种成本计算制度的根本目的都是为了确定产品成本。
8.
The activities are the basis and focus of activity-based costing; thus, the first step of applying activity-based costing is identifying activities.
作业是作业成本计算制度的基础和重点,因此,作业成本计算制度的第一步就是确定各种作业。
9.
Thus, traditional costing systems cannot suit the new production situations, and we must develop and use new costing system.
于是,传统成本计算制度不能适应新的生产形势,我们必须开发和使用新的成本计算制度。
10.
Generally, the activity-based costing involves the following steps
一般看来,作业成本计算制度的基本程序包括以下步骤
11.
The following example illustrates how unit costs are computed when a company uses activity-based costing.
下面的这个例子说明了一个公司如果采用作业成本计算制度应该如何计算产品的单位成本。
12.
That is to say, the traditional costing systems measure consumed resources and corresponding costs in proportion to the number of units of produced products.
也就是说,传统的成本计算制度是按照完工产品的产量来计量资源消耗量和相应的成本费用的。
13.
Accounting System in Institutions of Higher Learning and Higher Education Costing
高校会计制度与高校教育成本的核算
14.
statement of budgeted cost of goods manufactured
制成品预定成本计算表
15.
Support planning analyst to build up 1 year operation expense budget.
支持计划分析,以制定年度运营成本预算。
16.
Design of the Cost Accounting System under Oil Reservoir Operation and Management Mode;
油藏经营模式下油气生产成本核算制度设计
17.
The Present Enterprise Accounting system Should Alone Consider the Thing Flows the Cost;
现行企业会计核算制度应单独考虑到物流成本
18.
Study on Improvement of Higher Education Accounting System Based on Cost Calculation
基于成本核算的高校会计制度改进研究