costing

Under such circumstances, the proposal of the new cost accounting—activity cost accounting,gained the approval in accounting circles,and proved its feasibility in practice.

为此 ,新的成本核算方法——作业成本会计的提出 ,得到了会计界的广泛认同 ,并在实践中证明了其可行性。

Study on accounting cost and opportunity cost;

明晰会计成本与机会成本

The differences in three aspects (reflecting the trend of price changing, the cost of resources and the characters of the users) between accounting cost and marginal cost electricity are told respectively.

　阐述了电能的边际成本和会计成本核算方法,比较了二者在反映成本变化趋势、反映资源价值以及反映用户用电特性三个方面的差异,在此基础上引入实时电价的概念,分析其具体组成。

This paper explains the goals of electricity rate designing, and introduces the theories of accounting cost and marginal cost.

电价问题是电力市场化关键问题 ,探讨了电力定价的目的 ,介绍了会计成本定价与边际成本定价 ,从制定电价理论的角度出发 ,讨论电力定价的方法及数学模

What Is the Activity-based Costing?

什么是作业成本会计

Study of ABC Accounting System Designing and Application;

作业成本会计体系设计及其应用探讨

On Activity Based Cost Accounting System and its Impact on the Enterprise;

试述作业成本会计及其对企业的影响

Promoting Activity - Based Costing to Improve the Management of Enterprises;

推行作业成本会计方法　提高企业经营管理水平

Operation Accounting--The Development Tendency of Cost and Management Accounting

作业会计——成本与管理会计的发展趋势

Design of the Management Accounting System of Logistics Cost Based on ABC Method

基于作业成本法的物流成本管理会计体系设计

Study of Cost Accounting System Based on Activity Accounting and Throughput Accounting

基于作业会计和有效产出会计的成本核算系统

Introducing Activity-Based Costing and Perfecting Accounting Courses;

引入作业成本法完善会计教材——高专“成本会计”课程教改思考

activity-based costing

以作业为本的成本计算

Calculation of Logistics Cost Based on the Combination of Cost Accounting and Activity-Based Costing;

基于成本会计与作业成本法的物流成本核算研究

Research on Designing and Operating Strategic Cost Accounting System of Manufacturing Enterprises;

制造企业战略成本会计系统设计与运作研究

cost accountant [ clerk ]

(工商企业的)成本会计员

The Strategic Activity-Based Costing Management Base on Value Chain Accounting;

基于价值链会计的战略性作业成本管理

The Advantage of Value Chain Cost Management and its Application in Schoolwork Accounting;

价值链成本管理之优势及在作业会计中的应用

Activity-Based Costing and the Analysis of Its Application;

管理会计中的作业成本法及其应用分析

For assigning costs to products, cost accountants must calculate the cost rates of all activities and corresponding cost pools.

为了将各种成本分配计入各种产品,成本会计人员必须为所有作业和相应的成本库计算分配率。

ABC Cost-Measuring System Design Research;

作业成本法的成本核算体系设计研究

Research on Multi-Cost Driver Combinations in Activity-Based Costing;

作业成本计算中多成本动因合并研究