costing method 中文意思是什麼
costing method
解釋
成本計算方法-
Activity - based costing ( abc ) has already been widespread approbated by the theories and practice as a scientific cost calculates method
作業成本法（ abc ）作為一種科學的成本計算方法，已被理論界和實務界普遍認同。 -
Cost - volume - profit analysis method based on activity - based costing
基於作業成本法的本量利分析方法研究 -
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。 -
Nowadays, at home and abroad, one of the most widely used methods is judging fish freshness by detecting the compound of decomposed product caused by adenosine triphophate in the fish ’ s tissue in a chemical way. but this method has much shortcoming like manipulating complicatedly, costing highly, consuming much effort and time. and it needs to damage fish sample, so it is difficult to generalize the method in fact
最常用的魚鮮度檢測方法是通過化學手段測量魚體內三磷酸腺苷分解產物的成分來判斷鮮度，其操作復雜、成本高、費時費力，且需要破壞魚體樣本，難以推廣使用，因此迫切需要利用氣敏傳感器開發一種無損、快速、方便的魚鮮度檢測方法。 -
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。 -
Another method used in process costing is the weighted - aver ? age method, which costs all work with unit costs that are a weighted - average of current and prior - month costs
分步法下另一種方法是加權平均法。該方法所用的約當產量單位成本是當月和上月約當產量單位成本的加權平均數。 -
Based on the specilized production of interim products, this paper mainly focuses on the study of two aspects, dealing with the problems such as incompleteness and improperness of costing, inefficient cost controlling, etc. this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing ; discusses the demand of financial management development and accounting information quality in the era of knowledge economy ; puts forward a viewpoint that business credits are the excess value in human recourses ; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity, pertinence and poor readability ; and brings out delimitation cost calculation method in terms of batch parts method, thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries, this paper carries out the research of the
因此，本文基於中間產品專業化生產，針對中國船廠成本核算內容不完整、核算方法不適應，成本控制效果差等問題著重進行了兩方面的研究工作。提出適應中間產品特徵的分層成本計演算法，完善成本核算內容。探討知識經濟時代財務管理發展要求和會計信息質量要求，提出商譽是人力資本超額使用價值的觀點，針對現代造船中間產品專業化生產所具有的特點，以及成本核算中客觀性和相關性差，可讀性不強等問題，研究了船廠生產組織特點和管理要求，提出了延伸于分批零件法的分層成本計演算法，拓展了造船人力資本和質量成本的核算內容。 -
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。 -
Ms thesis has also introduced the achvitybased shadar establishing pheiple, method, procedure and scheine in ddril. ttis thesis maks out the benficial exploration for the modem enterprises cost nen and cost control. we have also used the theory of activitybased standar costing in the business refonning of china jialing lndustal co, hd. ( group )
本文還將「作業標準成本」理論運用於中國嘉陵工業股份有限公司（集團）的成本管理會計改革實踐，通過在企業實踐中運用作業標準成本制度，豐富和檢驗了作業標準成本制度理論，並總結出許多有益的經驗。 -
Subsequently, we described the pricing procedure for commercial apartments in terms of the basic product pricing procedure, which contains six steps : setting pricing objectives, evaluating product - price relationships, evaluating cost, analyzing competitor ’ s cost, price and product, selecting pricing method and setting initial price. we have introduced target costing method in the step of evaluating the cost
隨后按照一般產品的定價程序，確定定價目標、確定需求、估計成本、分析競爭者的成本、價格和產品、選擇定價方法、選定最終價格六步對商品住宅的定價程序進行描述分析，其中對于成本的估計主要介紹了目標成本法。 -
It allots the overhead expenses based on tusk, which changes the method to allot the overhead expenses based on indirect manual work. it inaugurates a new era of costing and management. the article introduces the mechanism of activity - based costing system and the development status quo of management accounting
它改變了傳統核算系統中以直接人工作為間接費用分配基礎的做法，而是按「作業」對間接費用進行分配，此法開創了成本計算和管理的新紀元。 -
It is very popular in japanese enterprises and has created great achievements for them. japanese enterprises take target costing as an all - around profit management method
正是藉助于成本企畫這種先進的成本管理方法，很多日本企業創造了良好的經營業績。 -
Firstly the paper analyzes the characteristic of the cost structure in the national commercial bank and points out that the activity - based costing system is the best method on the cost management. secondly the paper explains how to establish the cost counting system with abc ( activity - based costing ) and the cost analysis system with abm ( activity - based management ). finally the paper puts forward the suggestions to solve the several past cost problems
首先分析國有商業銀行的成本結構特性，得出結論：二維作業成本法是最佳的成本管理方法；其次建立以作業成本計算（ abc ）為基礎的成本計算系統，以作業管理（ abm ）為基礎的成本分析系統；最後解決國有商業銀行幾個歷史遺留的成本問題。 -
After being introduced into strategic management, value chain analysis gradually integrated with other cost analysis method such as activity - based costing ( abc ), and became more detailed and more perfect than before
當價值鏈分析被引入戰略管理以後，逐步與成本管理中的其它成本分析方法有了進一步的結合，發展成為了較之於以前更為全面和完善的戰略分析工具。 -
Based on the principle of activity - based costing ( abc ) control, this paper constructed the performance evaluation system in third - party logistics enterprises ( tpls ), established the adequate performance model with fuzzy overall evaluation method based on combination weighting, and illustrated the validity of this method by case analyzing
摘要從作業成本控制角度，構建第三方物流企業績效評價指標體系，通過基於組合定權的模糊綜合評價方法建立相應的評價模型。 -
Analysis on the activity costing method and its application in the construction enterprises
作業成本法及其在施工企業中的應用分析 -
A convenient, quick and low costing new method of gas chromatographic analysis with only one column has been set up to analyze the o2, co and co2 in sample gas by only one inject
摘要建立了一種在單色譜柱條件下一次進樣同時分析樣品氣中的氧、一氧化碳和二氧化碳的新的色譜方法。 -
In the consequence, ignoring a appropriate ratio of cost - benefit, ignoring cost controlling in the operation, lacking of cost data and necessary cost managing skills always existed in the whole insurance industry. abc ( activity - based costing ) is a kind of advanced method of cost calculation and management. it can provide the objective, true and accurate cost information for the product and service
作業成本制度作為一種先進的成本核算和管理辦法，它依據作業成本動因，採用多樣化的分配標準，使成本的可歸屬性大大提高，為產品及服務提供客觀、真實、準確的成本信息;同時它不只是一種計算產品成本的基礎，還是一種持續的成本管理過程，既可用於控製成本，也可用於企業的一些重要領域，例如預算編制、間接費用部門的績效衡量、戰略管理等。 -
Taking good advantages of the fledged lan communication protocols and technologies to achieve a new method that has a high rate of capability to costing in building a wireless lan
光無線組網技術具有較好的實用性和市場價值，是現有無線組網技術的補充和發展。
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