The model of target cost management include: target cost prediction, target cost decision, target cost plan (division), target cost carrying out and control, target cost calculation, target cost analysis, target cost evaluation and so on.
Based upon the comparison between the complete cycle cost and manufacturing cost, the author analysis cost makings cost calculation, and programme of cost accounting through manufacturing cost method and gives examples to illustrate how to make cost accounting through manufacturing cost.
On the backgrounds of the changes of competition environment and the evolutions of costing model after the 1980's deregulations of American' s banking, this article recognizes their cost-benefit motivations and basis of banking fee from 1980s to 1990s.
According to the traditional mode of cost accounting,cost keeping is divorcedfrom cost management,the estimation of assets is divorced from its actual value,andprofit account can't reflect economic efficiency during a period.
A cost calculation shows that this fermentation medium can be produced at a very low cost ≈1.7?Euro cent/kg, when taking into account that the green crop industry has expenses amounting to 270,000?Euro/year for disposal of the brown juice.
- Principles of cost calculation for laboratory equipment, possibilities of rationalization and trends are described.
The production and cost calculation of a surgical journal are dependent on several complicated factors, which are outlined.
A cost calculation model for specialist palliative care for patients with non-small cell lung cancer in a tertiary centre
The cost calculation module was calibrated in collaboration with an industrial partner, and was tested on a full-scale completed project called Winter City 2000 in Sweden.