costing basis 中文意思是什麼
costing basis
解釋
成本計算基礎, 計價基礎-
The paper expounds the content, accounting hypothesis, basis for costing account, indexes for cost accounting and how to establish a cost accounting system
本文就高校成本核算的內容、會計假設、核算基礎、指標體系以及如何構建成本控制系統作了探討。 -
In abc, the " black box " of amortizing of traditional costing - the box of activity is open. there are two steps in costing. first, identify activity, main activity and activity set up activity - based cost pool according to the same characteristical activity, and distribute indirect cost to activity - based cost pool on the basis of resource driver ; second, distribute the cost in activity - based cost pool to final product on the basis of activity driver
在作業成本法下，傳統成本分攤方法的「黑箱」 ? ?作業箱被打開了，由此成本計算分兩步驟進行：第一步，確認作業、主要作業、作業中心，按同質作業設置作業成本庫，並以資源動因為基礎將間接費用分配到作業成本庫；第二步，以作業動因為基礎將作業成本庫的成本分配到最終產品。 -
Awareness and integration of homogeneous activity, construction of activity center and activit - based cost pool are where abc differs fundamentally from traditional costing, which enables cost accounting and cost management to reach the level of activity and unveil cost information and effectiveness of activity. abc therefore can suppjy more relevant, " relatively accurate " cost information of products and dynamic basis for activity management
認識和了解作業，並按同質性合併作業、建立作業中心和作業成本庫，是作業成本法與傳統成本法的本質區別之所在，它使成本計算和成本管理深入到作業層次，深入揭示作業成本信息和作業的有效性，從而使作業成本法能提供更為相關、 「相對準確」的產品成本信息，為作業管理提供動態依據。 -
The basis standard of cost distribution is cost driver, and the selection of cost driver is the key in costing
費用分配的基準是成本動因，成本動因的選擇問題是成本計算的關鍵點。 -
On the basis of the previous studies on the cost management, especially product lifecycle costing, this thesis analyzes the mode of product lifecycle costing from technology
本文在了解國內外產品成本管理方法，主要是全生命周期成本管理發展的基礎上，從產品的技術要求方面分析產品全生命周期的成本管理模式。
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