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   标准作业成本 的翻译结果: 查询用时:0.007秒
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标准作业成本
相关语句
  standard activity cost
     Study on Transfer Pricing with Standard Activity Cost
     基于标准作业成本的转移定价方法研究
短句来源
     Then we can utilize the activity-based costing to calculate the actual costs of the activities and products. Finally by carrying on comparative analysis of real activity cost and standard activity cost, we can carry on the activity management, reduce the cost of goods further and more effective to reach the goal of lowering costs.
     然后利用作业成本法计算出产品与作业的实际成本,最后将实际作业成本与标准作业成本进行比较分析,进行作业管理,进一步降低产品成本,更有效、更有针对性的达到降低成本的目标。
短句来源
     Author analyze how to write the budget based activity-based costing, and how to write standard activity cost, and how to analyze.
     分析了如何编制作业预算,如何制订标准作业成本制度和进行差异分析。
短句来源
     A transfer pricing system based on standard activity cost with capacity constraints is proposed with quantitative study which can induce the divisions′ production and purchasing decisions.
     以模型化方法定量研究了作业生产能力约束下的标准作业成本基础转移定价方法,可实现对企业内各分部生产采购决策的有效引导。
短句来源
  “标准作业成本”译为未确定词的双语例句
     Second, the establishment of standard cost of oil & gas enterprises and how to make use of standard cost to forecast.
     二是油气田企业标准作业成本制定及利用标准成本进行成本预测;
短句来源
     This text wishes to attain much more valid management and control of the cost, raises the economic performance of the
     本文通过对标准作业成本理论的研究和设计,以其达到更为有效的对成本的管理和控制,提高企业的经济效益。
短句来源
  相似匹配句对
     On Standard Cost
     浅谈标准成本
短句来源
     Cost thought of ABC ;
     作业成本思想;
短句来源
     Study of the Management System of the Activity-Based Standard Costing
     基于作业标准成本管理体系的研究
短句来源
     Standard Costing System Research Based on Activity-based Costing Approach
     基于作业成本法的标准成本体系研究
短句来源
     Study on Transfer Pricing with Standard Activity Cost
     基于标准作业成本的转移定价方法研究
短句来源
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As an enterprise, making proper selling price and intercompany transfer price is very important, which relate to gain ideal profit and evaluate every department correctly. This ancle is based on information

制定科学合理的销售价格和内部转移价格对于获取理想的利润、有效地考核与激励企业各个部门至关重要。本文基于作业成本信息,提出了将价格的制定基于同一个成本信息——标准作业成本,作为企业价格决策的支持系统,并结合许继电气的案例进行深入探讨。

Transfer price plays an important role in decentralized management for it can evaluate the performance and induce the decisions of divisions.However,transfer pricing methods with traditional cost analysis has certain limitations.A transfer pricing system based on standard activity cost with capacity constraints is proposed with quantitative study which can induce the divisions′ production and purchasing decisions.Numeric case analysis indicates that the mechanism can evaluate performance more fairly,and promote...

Transfer price plays an important role in decentralized management for it can evaluate the performance and induce the decisions of divisions.However,transfer pricing methods with traditional cost analysis has certain limitations.A transfer pricing system based on standard activity cost with capacity constraints is proposed with quantitative study which can induce the divisions′ production and purchasing decisions.Numeric case analysis indicates that the mechanism can evaluate performance more fairly,and promote the coherence of benefit of divisions and company.It is also useful to improve the company′s value chain management.

转移价格同时具有业绩衡量和引导决策的作用,因而在分权管理中占有重要地位,但基于传统成本核算方法的转移定价方法具有很大缺陷。以模型化方法定量研究了作业生产能力约束下的标准作业成本基础转移定价方法,可实现对企业内各分部生产采购决策的有效引导。数值算例分析表明该方法能够较公正地衡量分部业绩,促使分部制定有利于企业整体利益的决策,同时能够提高企业的价值链管理水平。

 
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