process cost accounting 中文意思是什麼

process cost accounting 解釋
分步成本會計
  • process : n 1 進行，經過；過程，歷程；作用。 2 處置，方法，步驟；加工處理，工藝程序，工序；製作法。3 【攝影...
  • 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...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Owing to this, the part includes source document designing, account book designing, cost report designing. upon example, chapter four gives a detailed analysis on the abc calculation process, which can help to understand the idea of the design of abc accounting system

    第四部分通過實例，對作業成本計算過程進行了較為詳盡的分析，同時，也可以從中對作業成本體系設計的思路有一個清晰的把握和理解。
  2. There are two basic types of cost accounting systems : job order cost accounting and process cost accounting

    有兩種基本的成本會計方法：分披成本會計與分步成本會計。
  3. Cost accounting introduces appropriate cost management concepts, techniques and skills such as cost planning, cost behavior, cost estimation, and cost accumulation and allocation systems ( job, process and activity - based costing )

    成本會計介紹了適當的成本管理概念、技術和技能，如：成本計劃、成本特徵、成本評估和成本積累和分配體系（職位、過程和作業成本） 。
  4. The cost engineer plays an important part in the program investment process, from the feasibility study stage, the design stage, the bidding and tendering stage, the construction stage, to the final accounting stage, the cost engineer should fix on the conceptual control purpose and measure of the program, take the step of beforehand control, in - hand control and after - hand control, in order to carry out the controlling of all the project process and direction

    造價工程師在項目投資控制中具有重要的作用，從項目可行性階段、設計階段和招投標階段、施工階段到竣工結算階段，造價工程師負擔著確定項目控制目標和措施，採取事前控制、事中控制、事後控制的手段，實現對工程項目全過程、全方位控制。這是造價工程師在項目投資管理活動中所承擔的責任。
  5. Purchaser agrees to compensate seller for actual incurred cost as, determined by accepted accounting procedures, of such finished goods, work in process and raw materials that are useful solely in the manufacture of the goods covered by this purchase order

    買方願意對賣方進行實際損傷賠償，至於由此訂購單所產生的製成品，半成品及在生產中要用到的原材料的賠償則以協商一致為原則。
  6. Activity is an element and objective foundation in the process of cost accounting

    作業是計算成本過程中的一個元素，是計算成本的客觀依據。
  7. This text focuses on applying abc thought to make research of and design erp system ' s cost accounting and controlling flow on design stage 、 purchase stage 、 production stage and sale stage, primarily including that we : ( 1 ) on design stage, imitate and optimize activity - based cost, as well as establishing the relationship between production design and enterprise production activity chain and product bom through erp ' s cost imitation function, rejecting invalid and non value added activity on applying the thought of abcm, then optimizing activity chain 、 production structure and production design from the cost point of view ; ( 2 ) on purchase process, applies the thought of abc to account and control purchasing cost ; ( 3 ) on production stage, apply thought of abc to calculate the product cost, and use the method of activity difference variance analysis to control product cost ; ( 4 ) on sale stage, apply thought of

    本文重點在erp系統的設計、采購、生產和銷售等四個階段，運用作業成本思想對其成本核算及控制流程作相關的設計研究，主要包括，一在設計階段對作業成本進行模擬和優化，即通過erp成本模擬功能，建立產品設計方案與企業生產作業鏈和產品bom結構之間的對應關系，應用作業管理的思想，剔除無效非增值作業，優化作業鏈及產品結構，從成本的角度優化產品設計方案；二在采購過程中，應用作業成本思想核算與控制采購成本；三在生產製造階段，運用作業成本思想計算產品成本，並採用作業差異分析法控制企業的產品成本；四在銷售階段，運用作業成本思想計算客戶服務成本，為erp系統中的客戶關系管理提供準確的決策數據信息。
  8. The tingjing group is in putting into effect the course of mrpii system, a mrpii does not only regard one set of software to come to popularize and is regarding a management model to recommend ; by way of mrpii system and computer network, each department and post can be covered by the system on universal ground a staff can get any information that relates with oneself vocational work by way of the cross - domain communication at any time, gain the various policy decision supports of real time quantification, carrying on operation process imitates, not only can quicken the rate of progress planning the work such as formulation and cost accounting etc greatly, and still economize that the report form and data shortened whole vocational work period in the delay that the difference function circulated between the department, and retrenched the personnel of work, and raise the efficiency managing work conquer the solid foundation for business process reengineering ( bpr ), takes mrpii as the foundation, bpr has been in progress in the company and builded performance " s evaluation system

    引入mrp管理系統是提高管理水平的一個有效途徑。天健集團在實施mrp系統的過程中，不是把mrp僅僅作為一套軟體來推廣而是作為一個管理模式來引進的；通過mrp系統和計算機網路，各部門和崗位可以普遍地被系統覆蓋，員工通過網路隨時可以得到與自己業務有關的任何信息，取得實時量化的各種決策支持，進行業務流程模擬，不僅可以大大加速了計劃制訂、成本核算等工作的進度，還節省了報表、數據在不同職能部門之間流通的延誤，縮短了整個業務周期，精簡了事務性的人員，提高了管理工作的效率。還為實現組織的扁平化提供了條件，為流程重組打下了堅實的基礎。
  9. A process cost system is appropriate in accounting for costs in the production of a large volume of relatively homogeneous products manufactured in a " continuous flow " operation

    分步成本會計法用於在連續流程操作中製造大量同類產品的生產成本計算。
  10. Based on morden theories of cost control, this article investigate the going cost control system of qiyuan corporation, analying its potential problems, then give a new design of qiyuan cost control system. with the problem of defect system, lack of scientist and continuity, and illegal accounting, this article give a new way to carry out cost control with the cooperation of competition stimulation3decision - marking and so on, then portray the whole play of cost control system. material buymg, mventory, manufacture and sales are most important parts of cost control system, and first two of them are illustrated in part four, others are illustrated in part five. in part four, the article demonstrate main problem of material buying and inventory, suggestmg that it is useful to perfect the system of hierarchy in the process ofmaterial and intentary cost control. in part five, the article illustrate the manufacture and sales cost control. the author suggests that qiyuan corporation should control its environmental cost and cost control system should focus on avoidable account and stimulation of salesmen

    本文對啟元藥業采購和存貨成本控制過程進行設計，提出了采購和存貨成本的管理重點，並根據采購和存貨在經營過程中的聯系，對其成本控制過程中的控制制度加以完善。以目標成本法為理論背景，對啟元藥業生產和營銷環節的成本控制體系進行設計，強調在生產成本控制中以標準成本為準繩進行嚴格考核，並提出進行環境成本的管理，營銷環節成本控制重點集中在銷售標準的制定、考核、銷售人員的激勵以及加強應收賬款的管理等問題上。最後，本文提出在啟元藥業進行成本控制應以人為本，做好企業基礎性管理工作，並實施內部牽制，以促進成本管理的效果。
  11. Next in order this paper presents the idea of establishing abc thought in the erp financial accounting module, mostly including first is establishing the relationship between cost driver and product 、 cost 、 expenses ； second is designing appropriate accounting evidence ； the third is establishing abc accounting process in financial system. and then bring up to reform the erp system from four aspects to adapt to the demand of abc cost accounting process design, we ( 1 ) divide activity center according to process means 、 process object 、 process craft and concentration degrees of geography position, ( 2 ) revise production craft flow detailed list, ( 3 ) compile resource requirements planning, ( 4 ) compile activity input / output control statement

    其次提出在erp財務會計模塊中構建abc思想的思路，主要包括建立成本動因與產品、成本、費用之間的聯系、設計適當的會計憑證、建立財務系統abc核算流程；而後提出從四個方面改造erp系統以適應abc成本核算流程設計的需要，一是按加工手段、加工對象、加工工藝和地理位置集中程度四個條件劃分作業中心、二是對生產工藝流程清單進行修訂、三是編制資源需求計劃、四是編製作業投入/產出控制報表。
  12. Daily cost control method ( cost control in the process of activity ) employing the accounting cost controlling theory and method with the reality of liaohe oilfield considered, we are able to establish the cost accounting method, cost difference computing method, co rrecting cost difference method and the frame of monitoring cost implementation and alarming difference analysis

    日常成本控制（事中成本控制）方法。主要是應用成本控制理論和方法，結合遼河油田實際，建立了成本核算方法、成本差異計算方法、糾正成本差異方法和成本執行情況監控、預警差異分析系統框架。
  13. In the process of economic development and the continued improvement of economic environment, accounting will gradually move from historical cost measurement to fair value measurement

    相信通過會計界同仁的不斷探索，公允價值計量的理論將日臻完善，會計按公允價值進行計量必將得到普遍的推廣。
  14. Chapter 1 introduces the lean production and point out its specialty ; chapter 2 defines target costing and tell the difference of target costing and the other cost management ways ; chapter 3 research the process of target costing in details and introduce the relative theories of engineering, accounting ; chapter 4 analyzes the practice of lean production, target cost and abc in china ' s companies, then draws the conclusion

    第二章主要界定目標成本規劃，明確目標成本規劃與其他的成本管理方法的界限。第三章研究目標成本規劃的具體程序及所包含的工程學、會計學的相關理論。第四章對我國精益生產的實施現狀以及目標成本法和作業成本法在我國的運用情況進行了分析研究，得出結論。
  15. In contrast, process cost accounting lends itself most readily to the production of a large volume of undifferentiated products manufactured in a " continuous flow " operation, such as distilla ? tion of fuels or the manufacture of paint

    相反地，分步成本會計則最適用於在連續流程操作中製造大量無差別產品的生產，例如燃料蒸餾或油漆的製造。
  16. This paper introduces current situation and developing of gnterprise resource planning ; analyzes the working principle, key technical, processing and how to integrate material management, sales and distribution, finance accounting models of crp ( sap r / 3 ) system that is very famous in the world. using computer system to process pp ( produce planning ), mrp ( material requirement planning ), sd ( sales and distribution ), psc ( procurement and storage control ), pcc ( produce cost checking ), scm ( supply chain management control ) ; as a case study of implementation of xinhua book store ( head office ), crp ( sap r / 3 ) system. as a designer and participator, the writer summarizes and points out some valuable information for business enterprise as a reference

    本文闡述了企業資源規劃的現狀及發展原由；剖析了世界知名erp應用軟體德國sapr 3的系統工作原理、關鍵技術、處理流程、以及如何將物流、信息流、資金流有效集成在一起，用計算機系統完成生產計劃、物料需求規劃、銷售與分銷、采購和庫存控制、生產成本核算、供應鏈規劃控制等；並將新華書店總店erp （ sapr 3 ）項目的實施作為案例分析，通過對新華書店總店erp項目實施的親身實踐，總結並提出了企業在實施erp項目時值得注意與借鑒的地方。
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