標準成本法 的英文怎麼說

中文拼音 [biāozhǔnchéngběnfǎ]
標準成本法 英文
standard cost method
  • 標 : Ⅰ名詞1 [書面語] （樹梢） treetop; the tip of a tree2 （枝節或表面） symptom; outside appearance; ...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 成 : Ⅰ動詞1 （完成; 成功） accomplish; succeed 2 （成為; 變為） become; turn into 3 （成全） help comp...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 標準 : （衡量事物的準則; 榜樣; 規范） standard; criterion; benchmark; pip; rule; ètalon （衡器）; merits
  1. It explains tha the mity - based w system is a new methed and way for wtving cost hnt system of the modem enterprises ds having analsed in thcory and proved in praedce. it has irnportan meanin for reducing enwise cost and boving it ' s pidducs comive power. it also has consderable reference value to ghde cost management and cost control of chinse sepot enterprises

    通過理論分析和實踐中檢驗說明了作業標準成本制度是現代企業改進現有成本管理制度的?種新的方法和出路，對降低企業成本和提高產品市場競爭力具有特別重要的意義，對指導我國離散型製造企業在新的製造環境下的成本管理和成本控制具有較大的參考價值。
  2. 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。
  3. Taken forecasting methods in the meantime, a monthly appraisal system and the introduction of monthly cost accounting system to better control the costs

    因此，本文在論述控製成本的方法時，將測算項目標準成本和責任成本作為了項目成本控制的主要方法。
  4. Provide various cost calculation methods including standard costing method, fifo, lifo and average costing method

    提供多種貨品的成本計算方法：標準成本最後成本平均成本。
  5. Our country still relies mainly on the norm cost method

    但我國仍是以標準成本法為主。
  6. Study on determination methods of average cost per student about colleges and universities

    談高校生均標準成本測算方法
  7. On the basis of erp standard cost method, the cost targeting, value chain cost management were introduced to construct integrated cost management model that was suitable for enterprises in our country

    摘要在erp標準成本法的基礎上引入成本企劃、價值鏈成本管理，構建適合我國企業的集成化成本管理模式。
  8. Ms thesis pidceeds for the thcory of modest cost tw accountin. it has wid and absoed the intemal and extemal researe achivements. ms thesis has nded on the thcory of standard costing and activitydsased costing and anaised the merits and shortcorning of adoptin the swt costing in the modem mses. it leads the though of the activitybased costing into the establishin of standar costin. it no only have reserved and absobo the meri of sch costing and activity4ased costing bu also overcomed the shortcornin of each cost methed

    本文以現代成本管理會計理論研究為基礎，在總結和吸收國內外研究成果的基礎上，通過對標準成本法和作業成本法的理論研究並對現有企業採用標準成本制度存在的優缺點進行分析的基礎上，通過將作業成本思想引入產品標準成本的制定，保留和吸收標準成本法和作業標準法的優點，同時又克服了兩者的缺點，創造性提出「作業標準成本」這一概念。
  9. To collect, set up and share standard cost information pool ; according to the requirements of managers and sponsors, in collaboration with program and grants managers, to confirm direct and indirect cost allocation standard and the actual cost allocation in different grants

    搜集建立並分享標準成本信息庫；根據管理和贈款人要求，與項目和贈款管理人員合作，確定直接和間接費用的計劃分攤標準和費用在不同贈款中的實際分攤方法。
  10. Standard cost is a kind of method to calculate cost, by which indirect and cost are calculated according to the expected number

    摘要標準成本是一種成本計算方法，它不僅間接費用是預計的，而且直接材料和直接人工等也是按預計的數字來計算的。
  11. For these purposes, we research on the budgeting modes which started by profit and cost emphatically, towards both of the budgeting modes, by using the theorys and methods of forecasting and variety cvp, and by using the models of standard cost compute and unit cost adjusting based on bom / bop, we table two kinds of budget targets forecasting and calculating method systems, and design two kinds of budgeting flow, various methods and models we mention above make sure that the two modes are rational. based on the research of the two budgeting modes, we table the evaluation method of budget result data rationality and then we analyse the excuting and controlling manner of compositive budget system, later we teble a compositive budget excuting and controlling model

    基於以上目的，重點研究了以利潤和成本為起點的預算編制模式，針對兩種不同的模式，結合預測和多品種量本利分析的相關理論和方法，並利用基於bom / bop的標準成本計算與單位成本調整模型，分別給出了兩套不同的預算指標測算方法體系，設計了以利潤預算和成本預算為起點的預算編制流程，以上所用到的各種方法和模型保證了兩種模式的合理性。在研究兩種預算模式的基礎上，提出了綜合預算結果的合理性評價方法，並分析了綜合預算的執行與控制機制問題，給出了綜合預算的執行與控制模型。
  12. Application on standard cost calculation to account items cost of diagnosis and treatments

    按標準成本核算方法對診療項目進行成本測算
  13. Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume

    其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。
  14. According to the new criterion for classification of oil and gas resources / reserves ( gb / t19492 - 2004 ) issued in 2004, this paper reviews the studied methods at home and abroad for the purpose of establishment of new series of recoverable reserves such as technically recoverable reserves, economic recoverable reserves, sub - economic recoverable reserves and remaining economic recoverable reserves of oil - gas fields

    摘要按照2004年頒布的新的《石油天然氣資源儲量分類》 （ gb - t19492 - 2004 ）標準，為了建立和形成油氣田技術可采儲量、經濟可采儲量、次經濟可采儲量和剩餘經濟可采儲量等新的可采儲量系列，在總結國內外研究方法的基礎上，結合油田的地質開發特點，根據我國現行的財稅制度，以現金流法為主要方法，進一步研究提出了經濟極限法、井網密度法、邊際成本法、類比法等經濟可采儲量計算方法。
  15. Operating expenses are treated similarly if they are part of the company ' s standard cost system

    營業費用如果也作為公司標準成本系統的一部分，其列示方法與銷售成本相同。
  16. Standard cost system is a sort of accounting information and cost control system that applies the scientific managing methods of enterprise to costing and makes cost project, cost control, cost calculation and cost analysis combined organically

    標準成本制度是把企業的科學管理方法應用於成本計算，將成本計劃、成本控制、成本計算和成本分析有機結合的一種會計信息系統和成本控制系統。
  17. Based on morden theories of cost control, this article investigate the going cost control system of qiyuan corporation, analying its potential problems, then give a new design of qiyuan cost control system. with the problem of defect system, lack of scientist and continuity, and illegal accounting, this article give a new way to carry out cost control with the cooperation of competition stimulation3decision - marking and so on, then portray the whole play of cost control system. material buymg, mventory, manufacture and sales are most important parts of cost control system, and first two of them are illustrated in part four, others are illustrated in part five. in part four, the article demonstrate main problem of material buying and inventory, suggestmg that it is useful to perfect the system of hierarchy in the process ofmaterial and intentary cost control. in part five, the article illustrate the manufacture and sales cost control. the author suggests that qiyuan corporation should control its environmental cost and cost control system should focus on avoidable account and stimulation of salesmen

    本文對啟元藥業采購和存貨成本控制過程進行設計，提出了采購和存貨成本的管理重點，並根據采購和存貨在經營過程中的聯系，對其成本控制過程中的控制制度加以完善。以目標成本法為理論背景，對啟元藥業生產和營銷環節的成本控制體系進行設計，強調在生產成本控制中以標準成本為準繩進行嚴格考核，並提出進行環境成本的管理，營銷環節成本控制重點集中在銷售標準的制定、考核、銷售人員的激勵以及加強應收賬款的管理等問題上。最後，本文提出在啟元藥業進行成本控制應以人為本，做好企業基礎性管理工作，並實施內部牽制，以促進成本管理的效果。
  18. The reason of being widely accepted is attributed to the advanced management method, which suit the requirement of modern working force. this paper is based on the construction of production logistics and standard cost control system for wafangdian bearing group corporation. the concepts of production logistics in enterprise were presented ; the consistency between the infrastructure and characteristics of the production information was analyzed ; the significance of the production logistics management and the methods of constructing were illuminated

    Erp作為新一代企業管理信息系統的代表，之所以能夠得到廣泛認同，歸功于其先進的管理思想的確適應了目前社會生產力發展的步伐，本文以瓦房店軸承集團有限公司生產物流與標準成本控制系統的建設為背景，介紹了物流管理領域中企業生產物流的概念，分析了生產物流信息在構成及特點方面存在的一致性，闡述了生產物流管理的意義和生產物流管理系統的構建方法。
  19. Part two it explicates standard cost control method, aggregate cost control, structural cost control, profit - loss balance control, flexible cost control and marginal cost control. in this dissertation, the author has selected cases from several commercial banks to analyze, and had made analysis and comparison between the 6 methods, expressed their practicality and foresight

    第二部分論述了標準成本控製法、成本總量控製法、成本結構控製法、盈虧平衡控製法、彈性成本控製法、邊際成本控製法，又選擇了幾家商業銀行的案例進行實證分析，最後對上述6種方法進行了分析比較，說明6種方法的實用性和前瞻性。
  20. Pre - activity cost control method employing the theory and method of financing accounting cost control and combining with the reality of liaohe oilfield, we propose the eight preparations for developing crude oil cost control regulations and crude oil fixed cost controlling method and operating cost controlling method. the fixed cost will be controlled mainly by the method of budget controlling method while six out of the fifteen operating cost will be controlled by pre - activity control and the remaining nine operating cost will be pre - activity controlled by flexible budget method

    事前成本控制方法。主要是應用財務會計成本控制理論和方法，結合遼河油田實際，研究提出了制定原油生產成本控制制度前應做的八項準備工作，制定了遼河油田原油固定成本控制方法和操作成本控制方法。固定成本主要是採用預算控制方法，操作成本主要是對15項操作成本中的6項採用標準成本進行事前控制，對15項操作成本中的其他9項採用彈性預算方法進行事前控制。
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