job costs system 中文意思是什麼
job costs system
解釋
分批成本制度-
The main conclusions read as follows : ( 1 ) on the premise of stabling the land contract right, the land use right could be transferred, in order to make better use of land ; ( 2 ) propose considering the net profit of land and farmer ' s minimum living guarantee synthetically to make the price standard of land, drawing up the fee of tlur according to the difference between the net profit of land and the contract fee, and perfecting the land grades system additionally ; ( 3 ) to reduce the transaction costs of land transference, we should establish and perfect the medium mechanism of land transference ; ( 4 ) to affect the institutional changes positively, government should do a good job of macro - control, and optimize the institution environment continually
本文的主要結論是： （ 1 ）在穩定土地承包權的前提下，土地使用權應進行市場化流轉，實現農村土地的有效利用和適度規模經營； （ 2 ）建議綜合考慮土地純收益和農產最低生活保障來制訂土地價格標準，而土地使用權流轉費應根據土地純收益與集體承包費的差額來確定，另外必須健全土地分等定級制度； （ 3 ）為了降低土地流轉的交易費用，必須建立和規范土地交易中介機制； （ 4 ）做好宏觀調控工作，不斷優化制度環境，發揮政府在制度變遷中的積極作用。 -
As the system can update job assignments automatically, operational costs are also reduced
由於系統可自動更新工作安排，毋須人手重新編排，可大大減低企業的營運成本。 -
In a job order costing system, costs are identified with the spe ? cific jobs or orders to determine the cost of products manufac ? tured
採用分批成本會計法，各項成本應按特定的工作批別或定確認，以確定製成產品的成本。
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