目標成本法 的英文怎麼說

中文拼音 [mùbiāochéngběnfǎ]
目標成本法 英文
target costing
  • 目 : Ⅰ名詞1 （眼睛） eye 2 （大項中再分的小項） item 3 [生物學] （把同一綱的生物按彼此相似的特徵分為幾...
  • 標 : Ⅰ名詞1 [書面語] （樹梢） treetop; the tip of a tree2 （枝節或表面） symptom; outside appearance; ...
  • 成 : Ⅰ動詞1 （完成; 成功） accomplish; succeed 2 （成為; 變為） become; turn into 3 （成全） help comp...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 目標 : 1. （對象） target; objective 2. （目的） goal; aim; destination
  1. It is an important part of modern enterprise management, and is the core of the construction enterprises. in order to survive in intensive competition, some construction enterprises establish a more apposite cost system called target cost management ( tcm ) for cost control

    但從實行目標成本管理的效果來看，仍然存在著許多疏漏和弊端，因此有必要對目標成本管理模式、步驟、環節及方法進行更為深入、細致地探討。
  2. Currently, most enterprises in china adopt cost - weighting and object price methods, which are cost - based pricing methods

    目前我國大多企業的定價方法都採用成本加成法和目標定價法。
  3. This process of urban fringe adult education asks for the direction of " of community, by community, and for community ", adopts community principles, methods, means and ways, the principles including native, intensive and humanistic, the basic method is native teachers, near resources and the contents combined with community, aims at it ' s communalized development. it ' s ultimate abject is compatible and developing together with urban fringe society. adult education differs from each other just because the economic situation difference among areas

    城市邊緣區成人教育社區化發展就是要求城市邊緣區成人教育在選擇發展策略時要以「辦在社區，依靠社區，為了社區」為指導思想，採取社區化的原則、方法、手段和途徑，並以社區化發展為目標，以本土化、集約化、人文化為基本要求，以「師資力量就地取材，教育資源就近挖掘，教育內容結合社區」為基本做法，以達到成人教育與邊緣區社會協調一致、共同發展為最終目的。
  4. Next analyzed were the characteristics of natural gas pipeline transmission ; cost, ratemaking principle, method of acquiring the pipeline transmission fee, constitution, calculate, management and control after that, wt ; compared service cost methods with economic evaluation methods and the one - part pricing method with the two - part pricing method. later on was introduced the regulate coefficient of pipeline transmission fee structure, established the modificatory two - part pricing method, and found out a natural gas pipeline transmission pricing method that is fit for china ' s current situation. finally, we validated the rationality and applicability of this metho j by the demonstrational analysis on the natural gas pipeline transmission price of " the gas transmission from west to east " pipeline this paper ' s research fundamental is : the fundamental of natural gas pipeline transmission pricing should reflect the characteristics of natural gas pipeline transmission

    本文首先論述了自然壟斷行業的價格理論，然後分析了天然氣管輸的特點、定價原則及管輸費的收取方式、成本、構成、計算及其管理與調控；在此基礎上比較了中外天然氣管輸定價的服務成本法與經濟評價法，一部制定價法與兩部制定價法等；針對目前我國天然氣管道運價的制定現狀，本文深入研究了國際通用的天然氣管輸定價方法，引入「管輸費結構調整系數」的指標，建立修正的兩部制定價方法，找出了一套適合於我國當前國情的恰當的天然氣管輸定價方法，並通過「西氣東輸」管線加以實證分析，驗證了方法的合理性和適用性。
  5. Based on it, we try to establish a dynamic maintaining system of fundamental theory, this system includes three monotypes as follows : rules and regulations ( the lowest appraising standard ), professional standard ( realistic appraising standard ), society expectation ( the highest appraising standard )

    本文首先以獨立審計目標基本理論作為建立獨立審計質量衡量標準體系的理論基礎，在審計目標理論這一構建基礎上，建立一個互動的基礎理論支撐體系。該體系由三個因子所組成：法規制度、社會期望和職業標準。
  6. Consequently the academic base of strategic management accounting comes from the theory of strategic management, the theory of competitive advantage and farther application of the last word in management accounting including economic idea and the theory of management. basic methods of strategic management accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity - based costing, target cost, value chain anahce, produce life cycle cost, the balanced scorecard ( economic value added ) in field of management accountingo this thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro ] of proc ess and value of achievement

    正因為如此，戰略管理會計的理論基礎不僅直接源於戰略管理理論，尤其是競爭優勢論，還體現了經濟思想、管理理論的最新成果在管理會計中的應用，其基本方法既包括傳統的分析方法、決策方法、控制方法，又包括了作業成本計算、目標成本計算、企業價值鏈分析、產品壽命周期成本計算、平衡計分卡（包括經濟增加值的計算）等管理會計新方法。
  7. After analyzing the shortage of former control ways to logistics cost according to traditional ways of accounting cost, it bring a new way of controlling logistics cost which is the objective cost controlling basing on abc system. according to the characteristic of logistics cost, the logistics course will be divided several logistics task cell. when the logistics task was given a cost goal, the logistics cost can be controlled under the goal to achieve the object

    在分析了傳統成本核算模式下物流成本控制方法的不足的基礎上，提出了作業基礎的目標物流成本控制方法；並根據物流的運作特點，把企業的物流環節分成不同的作業成本單元進行控制，而對每個物流作業單元制定一個合理的目標成本，實現在作業基礎上實施目標物流成本控制的理想方法。
  8. This algorithm can apply to any real complicated atc enviroment with flexible goal cost function, and static or dynamic real - time atc automation system, to minimize traffic delay and improve landing capacity

    該演算法能滿足現實復雜空管條件下的各種限制約束，以及多種目標成本函數，可應用於靜態和動態的實時atc自動化系統，能有效地減小交通延誤和提高著陸容量。
  9. The usual ways to control the logistics cost are as follows, zero - based budget, target cost and responsibility cost

    常用的控制物流成本的方法是零基預演算法，目標成本法和責任成本法。
  10. Managerial accounting introduces target costing, how to prepare financial budget, activity - based management, the balanced scorecard and economic value added measures, which coupled with incentive compensation systems have been developed to reflect the strategic requirements of management

    管理會計介紹了目標成本，如準備財務預算、作業成本管理、平衡計分卡和經濟增值方法，伴隨著獎金系統，已經發展成為反映經營管理戰略需要的工具。
  11. After detailed researching and analyzing of this company ' s target cost management method, i designed and finished this software

    通過對該公司目標成本管理方法實際情況的詳細調查分析，設計並完成了目標成本管理系統。
  12. From the divisions of in the responsibility center, the resolvement of responsibility cost and the establishments of responsibility budget to the setting - up of the scientific and rational examination mechanism, the article has used " the method of goal cost " and the relevant theories of management psychology among them

    從責任中心的劃分、責任預算的編制、責任成本的分解，到建立科學合理的考核激勵機制都有科學理論作為依據，其中較多地應用了「目標成本法」和管理心理學有關理論。
  13. Subsequently, we described the pricing procedure for commercial apartments in terms of the basic product pricing procedure, which contains six steps : setting pricing objectives, evaluating product - price relationships, evaluating cost, analyzing competitor ’ s cost, price and product, selecting pricing method and setting initial price. we have introduced target costing method in the step of evaluating the cost

    隨后按照一般產品的定價程序，確定定價目標、確定需求、估計成本、分析競爭者的成本、價格和產品、選擇定價方法、選定最終價格六步對商品住宅的定價程序進行描述分析，其中對于成本的估計主要介紹了目標成本法。
  14. Under the supervision of collaboration value chain management, this thesis introduces abc ( activity - based costing ) technique and presents the goal cost control process of eerp based on abc, and discusses its control procedure

    在協同價值鏈管理的指導下，引入作業成本法，提出基於作業成本法的eerp目標成本控制，並對其控制過程進行討論。
  15. Based on morden theories of cost control, this article investigate the going cost control system of qiyuan corporation, analying its potential problems, then give a new design of qiyuan cost control system. with the problem of defect system, lack of scientist and continuity, and illegal accounting, this article give a new way to carry out cost control with the cooperation of competition stimulation3decision - marking and so on, then portray the whole play of cost control system. material buymg, mventory, manufacture and sales are most important parts of cost control system, and first two of them are illustrated in part four, others are illustrated in part five. in part four, the article demonstrate main problem of material buying and inventory, suggestmg that it is useful to perfect the system of hierarchy in the process ofmaterial and intentary cost control. in part five, the article illustrate the manufacture and sales cost control. the author suggests that qiyuan corporation should control its environmental cost and cost control system should focus on avoidable account and stimulation of salesmen

    本文對啟元藥業采購和存貨成本控制過程進行設計，提出了采購和存貨成本的管理重點，並根據采購和存貨在經營過程中的聯系，對其成本控制過程中的控制制度加以完善。以目標成本法為理論背景，對啟元藥業生產和營銷環節的成本控制體系進行設計，強調在生產成本控制中以標準成本為準繩進行嚴格考核，並提出進行環境成本的管理，營銷環節成本控制重點集中在銷售標準的制定、考核、銷售人員的激勵以及加強應收賬款的管理等問題上。最後，本文提出在啟元藥業進行成本控制應以人為本，做好企業基礎性管理工作，並實施內部牽制，以促進成本管理的效果。
  16. Compared with the work of enterprises oversea, especially for that of multi - national corporations, tcm in china is so backward that can not suit to the fast developing market economy. from the combination of theories and practice and by way of case and normative researches, this dissertation focuses on the tcm of the construction enterprises. the author raises suggestion to deepen and perfect construction enterprises ’ tcm model by making a thorough analysis and summary of crec ’ s tcm model

    本論文的研究旨在採用定性分析與定量分析相結合、規范研究與案例研究相結合的方法，針對中鐵二局花蕾路項目目標成本管理實施過程，通過直接訪談、觀察、查閱、分析計算等方法，獲取研究數據，進而得出較為精確的研究結果，以此為依託進行理論概括，從而對在施工企業中完善和深化目標成本管理提出一些建議。
  17. What is targeting cost pricing

    什麼是目標成本法
  18. Discussion on application of target costing in the procedure of product r amp; amp; d and designing

    目標成本法在產品研發設計過程的應用探討
  19. The target cost management is just a cost management method which build on target management theory

    目標成本管理即是根據目標管理的理論而建立的一種成本管理方法。
  20. Chapter 1 introduces the lean production and point out its specialty ; chapter 2 defines target costing and tell the difference of target costing and the other cost management ways ; chapter 3 research the process of target costing in details and introduce the relative theories of engineering, accounting ; chapter 4 analyzes the practice of lean production, target cost and abc in china ' s companies, then draws the conclusion

    第二章主要界定目標成本規劃，明確目標成本規劃與其他的成本管理方法的界限。第三章研究目標成本規劃的具體程序及所包含的工程學、會計學的相關理論。第四章對我國精益生產的實施現狀以及目標成本法和作業成本法在我國的運用情況進行了分析研究，得出結論。
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