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- Job cost system allows managers to input physical completion % and calculates with them. 作业费用系统允许管理器输入物理的结束%25并且与他们一起计算。
- Instructor: Financial Master , Financial manager experience from 5OO Strongest company, consulting manager, involved in SGM cost system development. 参加对象:财务总监、财务经理/主管、预算专员、成本控制经理及财务相关人员。
- The basic aim of any costing system is to determine the product cost. 任何一种成本计算制度的根本目的都是为了确定产品成本。
- Financial manager experience from 5OO Strongest company, consulting manager,involved in SGM cost system development. 参加对象:财务总监、财务经理/主管、预算专员、成本控制经理及财务相关人员。
- Standard costs are predetermined costs of resources required to make a product or provide a service. 标准成本是指预先确定的制作某种产品或提供一项服务所需的资源数量。
- Job order and process costing system are similar in many ways. 分批法和分步法在很多地方是相似的。
- The activity-based costing system has some other advantages. 作业成本计算制度还有其他一些优点。
- Chapter three focuses on designing the form of Activity Based Cost System (ABCS), which is composed by the ABC, ABCM and performance value system. 作业成本体系的框架设计是文章论述的第三个问题。 作业成本体系框架由作业成本计算体系的设计,作业成本管理的设计以及业绩评价系统三部分组成。
- Chapter threefocuses on designing the form of Activity Based Cost System (ABCS), which iscomposed by the ABC, ABCM and performance value system. 作业成本体系框架由作业成本计算体系的设计,作业成本管理的设计以及业绩评价系统三部分组成。
- As usual as in the most countries, China"s financial accounting system is based on accrual system and historic cost system. 和世界上大多数国家一样,我国的企业会计制度要求公司制企业以权责发生制和历史成本制为基础核算经营成果。
- Litigation cost system reflect the litigation philosophy,economic development level , the ability to control economy life and the function and position of justice of a country . 诉讼费用制度是一国诉讼理念、经济发展水平、国家对社会经济生活控制能力以及司法功能和地位的反映。
- Thus, the application of the activity-based costing system is costly. 因此,应用作业成本计算制度的成本是比较高的。
- In the cost flow of a job order costing system, the account of Goods in Process is the heart. 在分批法中,在产品账户为其核心。
- The specific cost flow of a job order costing system shows in Figure 14-2 as fol1owing. 分批法的成本流程列示如图14-2。
- Dave Cress, a new cost accountant, proposed the use of a standard costing system. 戴夫水芹,一种新的成本会计,提出了使用标准的成本核算制度。
- In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account. 采用分批成本会计法,分批成本单将作为在制品帐户的辅助记录。
- This provides a helpful reference for developing a better costing system with high adaptability. 为开发出适应性强的成本核算系统提供了有用的参考。
- In such situations, accountants turn to a process costing system to accumulate costs. 这种生产类型的企业一般用分步法计算产品成本。
- She reckoned she had cut her cost by half. 她估计她减少了一半的费用。
- She skirted round the problem of the high cost. 她避而不谈巨额费用问题。