work in process account 中文意思是什麼
work in process account
解釋
在制品帳戶-
In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account
採用分批成本會計法，分批成本單將作為在制品帳戶的輔助記錄。 -
Journal entries in a process costing system are like those in a job order system, with one key exception : a job order system typically uses one work in process inventory account, but a process costing system uses one such account for each pro ? cessing department
分佈法的記錄與分批法相似，只有一點區別：分批法只用一個生產成本帳戶，分佈法下每個生產車間都要設置一個生產成本帳戶。 -
In the process to create and pass to the key account value, it is necessary to grasp the success factors for the kam which includes common interest, communication, commitment, credibility, compromise, collaboration and the change of the relationship. part 4 give a method for the kam of hd copper co., ltd., it requires the company construct the key account belief, make a key account management plan strategically, do the work that the plan requires and control the relationship between the key account and the hd copper co., ltd., check the work and notice the change of the relationship, and develop the new key accounts. the main innovative contribution in the paper includes the follow aspects : establishing a system analysis framework for kam in strategically thinking the relationship between the company and its key accounts, exploring the significance and profile of the key account group of profitability, strategy, and loyalty, putting forward three levels of the key accounts " value, concluding the success factors for kam, thinking the relationship between the company and its key accounts as four stages
為了實現這個目標，本文的第三部分深入分析了大客戶關系管理的有效策略及需要把握的成功要素，為了制定有效的策略，需要把握大客戶關系變化的特徵，把大客戶關系發展過程中的生、長、衰、死四個階段都管理好:大客戶關系管理的有效策略是創造和提升大客戶價值，需要從價格、質量、速度、技術、創新和品牌等大客戶價值要素入手，把握大客戶價值創造的動態特徵，向大客戶傳遞核心大客戶價值、大客戶期望價值和超越大客戶期望的價值，大客戶價值是大客戶認知利益與大客戶認知價格的差額;在為大客戶創造和傳遞大客戶價值時，需要把握住大客戶關系管理的成功要素，包括企業與大客戶的共同利益基礎、雙向交流和溝通、企業信守承諾、樹立企業的信譽、企業對大客戶必要的妥協和讓步、與大客戶合作、注意公司與大客戶內部和外部環境及關系本身的變化。
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