object of costing 中文意思是什麼
object of costing
解釋
成本計算對象-
This thesis adopts empirical research methods, with changjiang communication navigation bureau as a study object, under the guidance of the public financial theory and with zero - base budget idea and activity - based costing system applied ; it provides the general thought by which we investigate each itemized outlay ration standards using the method of sourcing " the chain of the reason of necessary cost " and provides the idea of distributing the common cost in the light of the actual time of the non - commonweal and commonweal communication, researching the method of investigating the budget ration standards of over - water commonweal communication institutions. the research harvest has important theoretical and practical sense to the over - water commonweal communication institutions when making budget
本文採用實證研究的方法，以長江通信導航局為研究對象，在公共財政理論的指導下，運用零基預算和作業成本法的基本思想，研究了水上公益通信單位預算定額標準的測定方法，通過追溯「必要費用成因鏈」來測定各項費用定額標準和根據非公益性通信與公益性通信實際發生時間來分攤共同費用的思想，研究的成果對水上公益通信單位編制預算具有重要的理論和實踐意義。 -
Enterprise resources planning and activity - based costing both are the new type thoughts of management which are popular throughout the world now. this article studies the merging base between activity - based costing and enterprise resources planning first, which is that both have the same cost object 、 the same thought of cost management and the same management purpose, and analyzes the differences from two from cost management category, brings up that the enterprise resources planning mixing with the activity - based costing management thought will bring four of advantages to enterprise, first is expanding the cost managing scope of erp system, second is promoting the valid cost control, third is increasing the erp system cost decision function, four is convenient for business to pursue activity - based management more availably, and reduce costs continuously
企業資源計劃和作業成本法都是當今風靡全世界的新型管理思想。本文首先探討了作業成本思想與企業資源計劃的融合基礎，兩者的融合基礎是成本對象相同、成本管理思想相同和管理目的相同，並從成本管理范疇內分析了兩者之間的差別，提出在企業資源計劃中融入作業成本管理思想將給企業帶來四個方面的益處，一是擴大了erp系統成本管理的范疇、二是促進有效的成本控制、三是提高erp系統的成本決策功能、四是便於企業更有效地推行作業管理，不斷降低成本。
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