production cost account 中文意思是什麼

production cost account 解釋
生產成本帳戶
  • production : n 1 生產，產生；【物理學】（粒子的）生成；製造；（電影的）攝制；（戲劇的）演出；著作。2 產品，製...
  • 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...
  • account : n 1 計算；賬；賬目；賬戶；計算書，賬單；報告書，報表。2 說明，解釋；記事，故事。3 理由，原因。4 ...
  1. The author considers as follows : ( 1 ) we should understand how to define the price of architecture products the cost of engineering and the price of engineering, we should compare the connotations of plan price, float price and market price, we should clarify how engineering cost and architecture installation engineering cost are formed and what is the difference between balance price and final accounts price ; ( 2 ) through analyzing and comparing the account bases and composing contents of enterprise individual production cost and social average production cost, analyzing from the design mechanism ' s function of auction and bid and the purpose of actualizing auction and bid, we can confirm that the foundation that the titles are weeded when judged is enterprise individual production cost, not social average production cost ; ( 3 ) the author considers there is diverge between shop drawing budget based on ration and auction and bid, carrying out bill quantity of construction works can advance the formation of cons truction - product market price, also is the outset and integrant route to close international, but though code of valuation with bill quantity of construction works has a lot of advantage to advance the form of architecture market price, we also see it has lack and it should be amended

    針對以上問題，筆者認為：應該了解建築產品價格與工程造價、工程價格是如何界定的、比較建築產品的計劃價格、浮動價格與市場價格的含義，搞清楚工程造價的構成和建築安裝工程費用的構成以及竣工結算價格與決算價格的區別；通過分析、比較建築產品的「社會平均生產成本」和「企業個別生產成本」的計算依據和構成內容，從招標投標的設計機制的功能和實施招投標的目的來分析，確認在評標中剔除低於成本價標書的依據是投標企業的個別生產成本，而不是社會平均生產成本；筆者認為以定額為計價依據的施工圖預算方法與招標投標之間存在悖論，工程量清單計價的推行是對建築產品市場價格形成改革的推進，也是建築產品價格形成方式與國際接軌的開端與必經之路，但是也必須認識到雖然《建設工程工程量清單計價規范》具有推進建築市場價格形成的諸多優勢，但仍存在不足與需要完善的地方。
  2. Main conclusions ( 1 ) the shadow prices of agriculture production factors could be calculated by using stochastic frontier production function and marginal productivity theory without the factors market ; ( 2 ) the real production cost of agriculture production could be acquired by using the opportunity cost of factors to account the benefit - cost of agriculture products ; ( 3 ) the marginal benefit of the agriculture production factors could be regarded as referent standard to weigh the amounts that government at the basic level and countryside committee take fees from farmers

    本文的主要研究結論為：利用隨機前沿生產函數技術和要素邊際生產力理論，在沒有重要農業生產要素市場的情況下，有可能測算要素影子價格；使用機會成本概念作為農產品成本收益核算的計價基礎，可以獲得農產品的完全生產成本；農業生產要素的邊際收益可以作為衡量基層政府和村集體向農民收取費用合理幅度的一種參照物。
  3. 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。
  4. Low temperature membrane filtrating is the key step the filtration membrane was often blocked during daft beer production on account of raw materials, technique and staff, etc, resulting in increase of cost

    摘要純生啤酒在生產過程中低溫膜過濾是關鍵環節，由於原料、工藝、人員等的因素，常常會導致過濾膜發生堵塞，增加生產成本。
  5. Can set a few large categories or model according to company product characteristic, when making income and cost of carry forward production, sale cost from the back pay a product list, do certificate of charge to an account by this

    可以根據公司產品特點設置幾個大的類別或型號，做收入和結轉生產成本、銷售成本時後面付產品明細表，憑此做記賬憑證
  6. 3. characteristics to point out the essence of opportunity cost is return rate of factors, so use the opportunity cost of factors to do the benefit - cost account of agriculture products is in line with the principle of market - economy. to suggest improving the ways of the benefit - cost account of agriculture products, and put forward a new system of he benefit - cost account of agriculture products ; to calculate the shadow prices of agriculture production factors by using stochastic frontier production function and marginal productivity theory, especially acquire the shadow prices of the agriculture land ; to do the principle analysis on the supply - demand mechanism, and suggest the supply and demand curves of china agriculture production factors ; to prove the applicability of using stochastic frontier production function to research the product ion cost of agriculture products

    本文研究的創新和特色之處為：指出要素機會成本的實質是要素的投資報酬率，從而認為以要素機會成本作為農產品成本收益核算的基礎概念符合市場經濟原則；提出以生產要素的機會成本概念為計價原則，以改進中國農產品的成本收益核算方式，據此提出符合市場經濟原則、體現完全生產成本的中國農產品成本收益核算項目體系；以隨機前沿生產函數方法和要素邊際生產力理論為邏輯框架直接測算中國主要農業生產要素的價格，特別時土地要素的價格；對中國農業生產要素的供給和需求機制進行理論分析，給出中國農業生產要素的供給、需求曲線；在理論上論證用隨機前沿生產函數技術研究農產品生產成本問題的適用性。
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