base of costing 中文意思是什麼
base of costing
解釋
成本計算的基礎-
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。 -
Consequently the academic base of strategic management accounting comes from the theory of strategic management, the theory of competitive advantage and farther application of the last word in management accounting including economic idea and the theory of management. basic methods of strategic management accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity - based costing, target cost, value chain anahce, produce life cycle cost, the balanced scorecard ( economic value added ) in field of management accountingo this thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro ] of proc ess and value of achievement
正因為如此，戰略管理會計的理論基礎不僅直接源於戰略管理理論，尤其是競爭優勢論，還體現了經濟思想、管理理論的最新成果在管理會計中的應用，其基本方法既包括傳統的分析方法、決策方法、控制方法，又包括了作業成本計算、目標成本計算、企業價值鏈分析、產品壽命周期成本計算、平衡計分卡（包括經濟增加值的計算）等管理會計新方法。 -
The theories foundation of activity - based costing, is to think that the production line should describe for : the production causes activity take place, the product consumes to used to the industry, the function consumes with the resources, thus causing cost take place. this with traditional manufacturing costing the product consume with the cost of principle is different. thus, the activity - based costing checked to track the process of the product formation and the cost backlog with the activity - based costing, carry on make track for to the cost formation to trace to origins originally, set out from here, activity - base method makes research of cost gone deep into more, the cost information is more detailed and turn and even have and can control it
本論文研究的目的是探討作業成本法在一汽鑄造一廠應用的可能性，運用作業成本法的研究方法對一汽鑄造一廠的產品成本進行分析，對比傳統成本法和作業成本法下的成本，對兩種成本的差異進行分析，產生差異的原因。通過建立作業成本庫、選擇成本動因，將成本分配到相應的作業成本庫，分別將傳統成本法和作業成本法下的成本計算到每種鑄件，再進行成本對比，重點分析差異較大的產品的成本構成，在此基礎上，對企業生產作業流程的重新評價，對產品的成本構成有更全面的了解，對企業管理層提出了解決成本信息失真，改變產品定價策略，降低生產成本和改善企業內部管理的建議。 -
In our country, there are some fieldbus applications in the aquaculture, for example, the " the water quality inspecting system of the chongming crab product base ". in this way the costing of system will be decreased certainly
在國內將總線應用到水產養殖業的例子也很多，例如機械工業部儀器儀表綜合技術經濟研究所所承接的崇明養蟹基地水質監測系統，但多數是利用國外的總線介面，這樣將會大大提高控制系統的成本。 -
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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