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- Like the job order costing system, the issuance of direct materials to production, for instance, would be recorded under process costing by a debit to Work in Process and a credit to Materials Inventory. 和分批法相似,成本在相应账户间的流动也基本相同。例如,生产中使用的材料要从原材料贷方转入在产品借方。
- Direct Material Inventory 直接物资存货清单
- Monitor and direct material planner on JIT material pulling. 监控和指导物料计划员实施JIT物料拉动。
- Prime costs represent the costs of direct material and of direct labor. 主要成本中包含了直接材料和直接人工费用。
- Quantify and follow up the impact of cancellations and reschedules on FG, WIP and Raw Material inventory. 客户定单取消时,评价并跟踪成品、半成品、原材料的状况。
- POS administration such as to collect monthly sales figures, maintain updated POS list, arrange all POS material delivery, maintain POS material inventory. 销售分店管理,如收集月销售图表,维持最新的销售分店,安排所有销售分店的材料运送,维护销售分店材料清单等。
- Vendor Managed Inventory (VMI) is a new inventory management strategy in Supply Chain Management, which consists of material inventory management and product inventory management. 供应商管理库存是在供应链管理的思想上提出的一个全新的库存管理策略。
- With the existing practice supplier clusters were determined by the Direct Material Logistics Department at Fiat. 与现行的做法,供应商,集群是由直接材料,总后勤部在菲亚特。
- The athletics immaterial assets is the most direct material foundation of strong athletics industry, and the important index of the development level of athletics industry. 摘要体育无形资产是造就强大体育产业的最直接的物质基础,是判断体育产业发展水平的重要指标。
- In a job order costing system, detailed material inventory records and requisitions must differentiate between raw materi-als and factory supplies and accumulate the cost of raw materi-al by job number. 采用分批成本会计法,明细的材料盘存记录和领料单必须在原料和公厂用物料之间作出区分,并按工作批号累计原料成本。
- Direct materials do not include minor items like glue, varnish, and nails. 直接材料一般不包括粘合剂、清漆、曲别针等。
- Besides the aforementioned problems, many people believe that traditional costing systems have become obsolete because of the changed proportion of direct labor, direct material and overhead. 除了前述的问题之外,许多人认为,由于直接人工、直接材料和制造费用的比例已经发生变化,传统成本计算制度已经不能用了。
- At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account. 这时,产品的全部成本已累积为材料盘存,工厂工薪和制造费用等账户的借方余额。
- With the perpetual inventory systems, manufacturing firms often use accounts such as Materials Inventory, Wages Payable, Work in Process, and Finished Goods Inventory. 因分批法是以永续盘存制为基础,各种成本通过原材料、应付工资、在产品、产成品等账户来核算。
- What is direct material? 什么是直接材料?
- Therefore, just like the direct material variance, when the labor cost for a task differs from standard, the direct labor variance can be divided into a labor efficiency variance and a labor rate variance. 正像直接材料差异那样,对一项工作的实际成本与标准成本之间的比较,直接人工成本也可以分成工时量差异和工资率差异两部分来分析。
- Plan and maintain material inventory 计划物料库存
- According to the research,it is a linear development between GDP and resources utilization,especially between GDP and the derived indicators of direct material input(DMI) and domestic processed output (DPO). 研究表明:我国资源利用中直接物质投入量和国内物质输出量随GDP增长呈线性增长趋势.
- Direct costs are those that form the part of the product, e.g. direct labor, direct materials and direct expenses. 直接成本是构成产品实体的成本,如直接人工、直接材料和直接费用。
- Nuclear Material Inventory System 核材料库存系统