indirect cost pool 中文意思是什麼

indirect cost pool 解釋
間接成本集聚
  • indirect : adj. 1. 間接的，第二手的；迂迴的；曲折的。2. 不直截了當的，不坦率的，不誠實的。adv. -ly ,-ness n.
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • pool : n 1 （天然）水坑，水塘；水池子，沉澱池；游泳池；龍潭。2 〈美國〉油田地帶；石油層；瓦斯層；煤坑。3...
  1. 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。
  2. 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。
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