process method of cost accounting 中文意思是什麼
process method of cost accounting
解釋
成本會計的分步法- process : n 1 進行，經過；過程，歷程；作用。 2 處置，方法，步驟；加工處理，工藝程序，工序；製作法。3 【攝影...
- method : n 1 方法，方式；順序。2 （思想、言談上的）條理，規律，秩序。3 【生物學】分類法。4 〈M 〉【戲劇】...
- of : OF ＝Old French 古法語。
- cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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This text focuses on applying abc thought to make research of and design erp system ' s cost accounting and controlling flow on design stage 、 purchase stage 、 production stage and sale stage, primarily including that we : ( 1 ) on design stage, imitate and optimize activity - based cost, as well as establishing the relationship between production design and enterprise production activity chain and product bom through erp ' s cost imitation function, rejecting invalid and non value added activity on applying the thought of abcm, then optimizing activity chain 、 production structure and production design from the cost point of view ; ( 2 ) on purchase process, applies the thought of abc to account and control purchasing cost ; ( 3 ) on production stage, apply thought of abc to calculate the product cost, and use the method of activity difference variance analysis to control product cost ; ( 4 ) on sale stage, apply thought of
本文重點在erp系統的設計、采購、生產和銷售等四個階段，運用作業成本思想對其成本核算及控制流程作相關的設計研究，主要包括，一在設計階段對作業成本進行模擬和優化，即通過erp成本模擬功能，建立產品設計方案與企業生產作業鏈和產品bom結構之間的對應關系，應用作業管理的思想，剔除無效非增值作業，優化作業鏈及產品結構，從成本的角度優化產品設計方案；二在采購過程中，應用作業成本思想核算與控制采購成本；三在生產製造階段，運用作業成本思想計算產品成本，並採用作業差異分析法控制企業的產品成本；四在銷售階段，運用作業成本思想計算客戶服務成本，為erp系統中的客戶關系管理提供準確的決策數據信息。 -
Daily cost control method ( cost control in the process of activity ) employing the accounting cost controlling theory and method with the reality of liaohe oilfield considered, we are able to establish the cost accounting method, cost difference computing method, co rrecting cost difference method and the frame of monitoring cost implementation and alarming difference analysis
日常成本控制（事中成本控制）方法。主要是應用成本控制理論和方法，結合遼河油田實際，建立了成本核算方法、成本差異計算方法、糾正成本差異方法和成本執行情況監控、預警差異分析系統框架。
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