process costing 中文意思是什麼

process costing 解釋
分步成本法
  • 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...
  • costing : 成本法
  1. 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。
  2. 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） 。
  3. Journal entries in a process costing system are like those in a job order system, with one key exception : a job order system typically uses one work in process inventory account, but a process costing system uses one such account for each pro ? cessing department

    分佈法的記錄與分批法相似，只有一點區別：分批法只用一個生產成本帳戶，分佈法下每個生產車間都要設置一個生產成本帳戶。
  4. 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。
  5. In this article the author emphasizes to use advantage quality control technology to analyze problems exist in product and process, to give out correction methods and measure. enhance process control using analysis technique, well designed quality plan, introducing information management system and finally introducing 6 sigma theory to totally improve product quality, reach zero defaults and reduce quality costing

    文章中運用先進的質量管理技術，分析產品或工序中存在的問題，提出解決問題的方法和糾正措施；加強過程式控制制，應用先進的統計技術，使工序處于受控狀態；實施質量策劃，進行質量改善；引入信息管理系統，為質量管理提供技術支持。
  6. 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。
  7. Thirdly, using the business process cost calculating module to be calculated from activity - based costing should calculate task cost ", activity cost and business process cost combing liugong buying process reengineering example, and then evaluating the effect business process reengineer from cost angle

    再次運用作業成本法推算出的業務流程成本計算模型，並應用該計算模型結合柳工采購業務流程再造的實例具體計算流程再造前後各采購任務成本、作業成本和業務流程成本，從成本角度評價企業業務流程再造的成效。
  8. 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。
  9. This would result in a major costing saving to the utility industry, and would provide a cleaner environment to the society. the combustion flame image grabbed by ccd camera is processed to transform the luminous light signal into the spectral radiation signal. this luminous emission sensible to measuring system comes from tiny char particles, which are almost pure carbon and are generated during the combustion process

    作為燃燒優化措施之一，近年來，我國在燃燒器改造等方面做了大量工作，對電站鍋爐燃燒狀況的改善起到了重要作用，然而用於判斷燃燒狀況的爐內燃燒監測技術的研究卻遇到了諸多問題，是一個相對落後的環節。
  10. The development and progress in the theory and practice of wpcm for international and domestic engineering projects are comprehensively summarized as well. the technique of wpcm for engineering projects is analyzed. an essential model for the technique of the activity and process - based cost management is proposed by using the principles of the activity - based costing and management

    本文首先全面闡述了工程項目全過程造價管理的概念、最新發展、研究現狀與學科前沿，同時對國際、國內工程項目全過程造價管理的理論與實踐的發展變化進行全面的總結和概括，提出了工程項目全過程造價管理中的問題，全面分析了工程項目全過程造價管理方法的技術方法，運用基於活動的造價（成本）核算原理和基於活動的管理原理建立了工程項目與全過程造價管理技術方法的基本模型。
  11. Under the supervision of collaboration value chain management, this thesis introduces abc ( activity - based costing ) technique and presents the goal cost control process of eerp based on abc, and discusses its control procedure

    在協同價值鏈管理的指導下，引入作業成本法，提出基於作業成本法的eerp目標成本控制，並對其控制過程進行討論。
  12. A study on the cost of the business process account which based activity - based costing theory

    基於作業成本思想的業務流程成本計算研究
  13. A suit of management tools are utilized, including activity based costing, activity based management, business process improvement, business process re - engineering, corporate social responsibility, customer relations management, five s, knowledge management, and six sigma

    以平衡計分法的理念去量度企業各環節的整體表現。集團亦引進一系列當今極前衛之管理與之配合，包括活動為基礎的成本計算活動為基礎的成本管理企業流程改進企業流程再造企業社會責任顧客關系管理五常法知識管理六標準差等。
  14. For bulk searches, users can complete their search requests in a spreadsheet template available for download from the esd website. after completing the payment process, with each bankruptcy compulsory winding - up search request again costing hk 85, the search reports will be sent to the user by email

    網站提供的數據表模版填報查冊申請，再繳付每項破產案強制性清盤查冊的85元申請費，破產管理署便會隨即將有關的查冊報告透過電郵發送給用戶，快捷方便。
  15. 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。
  16. 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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