process cost system 中文意思是什麼
process cost system
解釋
（分步成本計演算法）：成本會計系統的一種核算方法，該方法下根據每個不同製造部門歸集成本。-
Peasant households are affected by natural environment condition, the policy and market factor mainly while confirming that plants the cotton, the level of cotton price of the market has influence on the adjustment that peasant households plant the cotton area the coming year, during the process of using the variety of cotton, lay particular emphasis on and consider and popularize cost and benefit, community, neighbourhood relation and agricultural extension service system while being agrotechnical
農戶在確定是否種植棉花時主要受自然環境條件、政策和市場因素的影響，市場棉花價格的高低對農戶來年植棉面積的調整有影響，而在使用棉花品種的過程中，則側重考慮農技推廣成本與效益、社區及鄰里關系和農業推廣服務體系。 -
In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account
採用分批成本會計法，分批成本單將作為在制品帳戶的輔助記錄。 -
Based on an analysis of the history and present status of the farmland - pastoral ecotone in the northern part of china, a new point of view was proposed in this paper for the construction of eco - environmental systems, namely, the industrial structure has to be modified so as to make a functional integration between different parts of the whole system : to give priority to a combination between cultivated grassland and in - shed feeding of domestic animals, and at the same time, to employ a new model of animal husbandry so that the degradated natural grassland can be recovered ; to develop a new type of processing industry for agricultural and forestal products so as to create a pluralistic enterprise structure ; to make a better use of water resources by taking advantages of the abundant resources of energy and minerals, and to restrain the expansion of industries of high environmental cost ; to employ techniques of integration management and restoration ecology, and to speed up the process of woodland and grassland recovery ; to make a thorough plan for arrangements of hills, waters, roads, farmlands, forests and pastures in order to gain an integration at landscape level
摘要在簡要分析中國北方農牧交錯帶形成歷史和現狀的基礎上，提出了北方地區生態環境建設必須從產業結構調整出發、進行系統功能整合的思路：把人工飼草業舍飼畜牧業擺在農牧交錯帶經濟發展的優先位置，推行新型畜牧業經營管理模式，促進天然草場改良復壯；發展「綠色」農林牧產品精細加工業，建立多元化產業結構；發揮能源和礦產資源優勢，合理利用水資源，限制以破壞環境為代價的產業的發展；推廣區域綜合治理與生態恢復技術，加大退耕還林還草的力度；山、水、路、農、林、牧統一規劃，實現生態系統在景觀水平上的整合。 -
Through the analysis of the process of transformation, this article constructs a cost system for transformation. and on the base of the key factor analysis of transformation cost, this article concludes the main behaviors resulting in the increscent of transformation cost in the transformation practice, and accordingly puts forward the a series of measures to effectively control the transformation cost
文章通過對變革過程的分析，構建了一個變革的成本體系；在分析變革成本主要影響因素的基礎上，總結了企業變革實踐中造成變革成本增加的主要行為表現，並據此提出了有效控制變革成本的一系列對策措施。 -
The newly - built projects " construction supervision system should adopt independent social form and implement the supervision of omnibearing and full process ( mainstay project, field interplant project and the supervision manufacture of equipment ), which will be favorable to the optimal achievement of the project ' s general aim, cutting down the latent danger of quality and reducing the cost of operation and management
高揚程梯級提水灌溉工程新建項目的建設監理制宜採用獨立第三方的社會監理形式，並推行從規劃設計到工程實施的全過程、全方位（主幹工程，田間配套工程，設備監造）的監理，以利於工程總體目標的最優實現，減少工程投運后的質量隱患，降低運行管理費用。 -
In the process of developing mis, there are some disadvantages in traditional c / s structure such as overload of database server, overabundance cost of system maintenance appeared along with the increase of system scale and application complexity
在信息系統的構建中，傳統的c s結構會隨著系統規模的擴大和應用的復雜性增加暴露出許多弊端，如數據庫服務器負載過重、系統維護成本大幅度提高等。 -
This paper researches the basic statistical rule of oil - gas dynamic system from the systematic theory, combining with the common characteristic and structure characteristic of oil - gas dynamic system, taking the design requirement of oil field development programming into consideration, by using of functional simulation principle ( including nn method, differential simulation method ) and historical data of oil field, establishes the in - out conjunctional relationship of dynamic index of oil field development, and researches the two level index prediction of development dynamic with both oil field and oil production plant on the basis of the in - out conjunctional relationship. furthermore, this paper analyzes the " decision - making variable ", " object " and " restriction terms " by the optimization theory and set up several optimal models which compose the oil field development programming, it is following : optimization model of the production composing ( solving the optimal composing of each subentry production and cor responding cost, workload, including the onshore thin oil production, the heavy oil thermal process production, tertiary oil recovery production, and the offshore production ) ; optimization model of measure production structure ( determining the optimal composing of each measure production and measure workload, which is composed of fracture, acidulation, capital repair and so on ) ; optimization model of the production distraction ( optimal distribution of the whole oil field production to each oil production plant ) and the integrated development programming model of oil field
本文從系統理論出發研究油氣動態系統基本統計規律，結合油氣動態系統的一般特點，結構特點，兼顧油田開發規劃設計的要求，利用功能模擬原理（含神經網路方法、微分模擬方法） ，依據油田歷史數據，建立了油田開發動態指標間的輸入輸出關聯關系，並在此輸入輸出關聯關系的基礎上研究了油田及採油廠兩級的開發動態指標預測，同時利用最優化原理，在分析「決策變量」 、 「目標」及「約束條件」的基礎上建立了多個構成油田開發規劃的「優化模型」 ，這些優化模型包括：產量構成優化模型（解決陸上稀油產量、稠油熱采產量、三次採油產量、海上產量及對應的成本、工作量的最優構成問題） ；措施產量結構優化模型（解決壓裂、酸化、大修等各項措施產量及措施工作量的最優構成問題） ；產量分配優化模型（將油田的產量最優地分配到各採油廠）以及油田綜合開發規劃模型。 -
Through the implementing of kernel level file and cache mechanism at the client side, this newly proposed distributed network file system provides seamless network file access and reduces the performance decline caused by network transmission. utilizing the concept of logic block server, it provides the reliable data block storage and implements redundant storage capacity. utilizing the concept of the index server, it provide s the cost of the greatly for server and network during data access process and realizes the computing with balancing capacity
在客戶端通過實現內核級文件的調用和緩沖機制，實現了文件的無縫網路存取，並減少由於網路傳輸帶來的性能下降的影響；利用邏輯塊服務器實現邏輯塊的冗餘存取，實現數據塊的安全存放；利用索引服務器進行負載均衡計算，實現資料存取的較低網路和服務器開銷；利用索引服務器實現服務器組的零管理，使該系統具有高效性、穩定性和可伸縮性。 -
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。 -
Abc cost - mearing system design studied is composed of activated - based cost - measuring treatment procedure and cost data treatment system, activated - based cost - measuring treatment procedure design involves the definition of cost item and object, the design of cost process, the design of cost measure step and the design of cost measure procedure
作業成本法的成本核算體系是企業應用作業成本法的基礎，本文所進行的設計研究是在作業成本法基本理論的指導下，對作業成本核算處理程序以及應用作業成本法所需的成本處理體系的設計。 -
Process cost system
分步成本制 -
This paper concludes that an indicator system based on eva, and assisted with mva, balance scorecard and eva driving factors can fulfill the required function ; 3. through discounter cash flow model, this paper decomposes key financial driving factors, which are competitive advantage period, the difference between the rate of profit and weighted average cost of capital, profit growth rate and the scale of invested capital ; 4. this paper concludes that the appropriate selection of financial management target, the establishment of financial appraisal model and financial performance indicator system, the decomposition of driving factors compose a complete framework to guide the enterprise in the process of striving for the sustainable growth
本文分解得出企業價值增長的關鍵財務驅動因素- -收益增長年限、回報率差、收益增長率以及資本規模，它們全面摘要涵蓋了企業戰略、籌資、經營、稅收、收益分配以及投資等各方面的活動: 4 .本文認為財務管理目標的恰當選取，財務評估模型和財務評價指標體系的構建以及驅動因素的分解，能夠有效地指導企業在追求持續增長過程中目標制定、目標執行以及評估反饋等各個層面的需求，並使得企業在實踐中能夠有效地進行戰略規劃和財務運作。 -
The advantages of this system are its flexibility and its powerful functions in cost and benefit analysis. it also has web - based functions which allow employees to submit and retrieve information from the system through a web interface, including e - leave, e - benefits and e - training, and e - allowance claims. it can help to streamline the human capital management process and improve efficiency
富城集團使用的人事管理系統為humancentric system ，此系統由創庫系統有限公司研創，其優點在於靈活多變，強于分析及計算成本效益，並能夠將人事管理的工作網路化，讓員工透過網路介面申請放假，查詢福利，報讀課程以及申請津貼等，有助於減省工作流程及改善效率。 -
To change this situation, companies face tow choices : one is to establish a entirely new and large system replacing those old systems ; the other is eai ( enterprise application integration ). considering the cost cycle and the possible difficulties during the process, the latter is obviously relatively feasible nowadays, as main means of enterprise integration : one is microsoft ' s com + system and windows dna platform ; the other is microsystem ' s ejb standard and j2ee platform
企業要解決這些矛盾，一種方法是對現有系統推倒重來，徹底重新開發一個覆蓋到企業各個部門的統一的新系統，考慮到成本、實施周期和難度等因素，這不是一種切實可行的解決方案。另一種方法是企業從整體上規劃企業各個信息系統，根據實際需要，對各個應用系統進行總體規劃，選擇一個合適的集成平臺，把企業的各個「信息孤島」有機的集成起來。 -
In a process costing system, after processing is completed, the cost of the goods moves with them into finished goods in ? ventory and cost of goods sold
在分步法中，當各工序都結束后，產品成本依次轉入產成品帳戶和產品銷售成本帳戶。 -
This system can be used in other plane welding when working with the corresponding jig and rational welding craft arrangement, and this makes numerical welding machine becomes more efficient and flexible by changing nc codes according to different welding path and resolves the contradiction between process automation and process cost in some extent
通過配合相應的夾具，合理的焊接工藝安排順序，該系統可以應用於其他平面焊接加工場合，數控焊機可以並根據焊接軌跡及時更改加工代碼，提高設備的焊接適應性和焊接效率，一定程度上解決了自動化成本和加工效率之間的矛盾。 -
Secondly, this paper makes process and actualization of cost computation based on activity clear and present model. thirdly, this paper analyzes the range of containing of budget cost deeply and sets up cost budget system based on activity. forthly, this paper summarizes traditional responsibility cost system and inner shift price method, analyses their shortcoming and sets up traditional responsibility cost system and inner shift price method
本文的主要內容如下： （ 1 ）對成本及成本控制方法進行了綜述； （ 2 ）明確了基於作業的成本核算的流程，提出了作業成本核算的數學模型； （ 3 ）深刻剖析了預算成本的涵蓋范圍，構建了基於作業的成本預算制度方法； （ 4 ）建立了以作業為基礎劃分責任中心的方法，設計了基於作業的內部轉移價格的制定方法： （ 5 ）應用上面的方法，以zr公司為例，進行了案例分析。 -
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。 -
However, techniques of dpf and regeneration adopting in china presently is still not immature in technical aspect of after - treatment. dpf of infrared regeneration system has been experimented and researched in this paper. it has been tested for the filter efficiency, regeneration efficiency, the controllability of regenerating process, cost, life and the suitability to fuel with high sulfur
有關研究表明，微粒捕集器是徹底減少柴油機微粒排放的最有效方法，但在我國，后處理技術方面目前採用的微粒捕集器及再生技術還不成熟，本論文對紅外再生系統中的微粒捕器進行試驗研究，對其過濾效率、再生效率、再生過程可控性、成本、壽命及對高含硫量燃油適應性進行測試。 -
Costs in a process costing system are identified with a cost center ( a processing or production department ) during a period of time - usually a month
在分佈成本計演算法下，成本是一定時期內（通常是一個月）按每個成本中心（即加工或生產部門）確認的。
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