formula cost system 中文意思是什麼
formula cost system
解釋
公式成本制度-
In this thesis, based on activity based classification, there are three subjects to be researched, that is, how to build and express cost caculation rules, how to support many caculation methods and how to support more quick and accurate cost caculation. moreover, this thesis lucubrates a flexible cost cacaulation model. this model bases on advanced cost theory - - activity based classification, and it includes the building of abc ' s cost caculation model, the receptions " automatical accumulattion and transformation rules, the storage and use motivating causes rules, the diverse cost distribution and supporting many cost caculation methods. besides, the model brings forward rules about cost information transformation and accumulattion, rules about keeping business records, rules about motivating causes ’ accumulattion, rules about cost distribution and formula language. what ’ s more, it builds a rule engine, and all of these make this model meet enterprises ’ demand for using many cost caculation methods, and then simplify operators ’ operation. also, it can realize cost accumulated more accuratly, keeping business records more promptly and cost analysed more intensively, and then give supports to enterprises ’ further decision with related data. in the third chapter, it expounds the design and realization of this flexible cost cacaulation management system, and use one model case to validate its legitimacy, which explains that with j2ee technology and mvc design pattern, this system has good features of reuse and adaptability. at last, it introduces its application in china resource alcohol co., ltd
本文以作業成本法為理論基點，圍繞著如何建立成本核算規則並給予表達、如何支持多種成本核算方法以及如何提供更為快捷、精確的成本核算等三大主題展開深入的研究，並建立了多適應性成本核算模型。該模型以先進的成本核算方法作業成本法為理論基礎，涵蓋了從作業成本核算模型的建立到成本單據自動歸集轉換等規則的提取，從動因量存儲使用等規則的建立到成本多樣化分配以及支持多種成本計算方法等全部內容。在對成本核算規則進行分析和表達的基礎上，該模型提出了基於作業成本法的成本信息轉換存儲規則、記賬規則、動因量歸集規則、分配規則以及計算公式語言，並建立了基於這些規則的規則引擎，從而使得該模型能夠滿足企業多種成本計算方法的需求，簡化了企業人員的操作過程，並且實現了更為準確的成本歸集，更為迅速的成本制單，以及更為細化的成本分析，為企業的進一步決策提供了有力的數據支持。 -
Based on the analyses of the investment of nozzle tube net and relationship between the annual operation cost and tube diameter function of a fixed spray irrigation system, a mathematic model to calculate the economical tube diameter of a spray irrigation system is developed by using the minimum expense norm and nonlinear planning theory in engineering economic analysis, and a direct calculation formula for the economical tube diameter in unrestrained conditions is presented
摘要在分析了固定式噴灌系統的管網投資、年運行費用與管徑函數關系的基礎上，利用工程經濟分析中費用最小化準則和非線性規劃理論，建立了求解噴灌系統管網經濟管徑的數學模型，並給出了無約束條件直接求解經濟管徑的計算式。
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