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activity costing
相关语句
  作业成本法
     Analysis on the Influence of the Activity Costing Method on the Traditional Costing Method
     作业成本法对传统成本法的影响分析
短句来源
     Analysis on the Activity Costing Method and Its Application in the Construction Enterprises
     作业成本法及其在施工企业中的应用分析
短句来源
     Based on the requirement of logistics costing,combined with the newly developed theories of Activity-based Costing(ABC) and Supply Chain Operation Reference(SCOR) model,an SCOR based logistics activity costing system(ABC-SCOR model) was constructed,which defined a standard process of logistics activity analysis,and made the logistics activity costing more exercisable.
     结合物流成本核算的要求,综合运用成本计算领域和供应链领域的最新理论,即作业成本法和SCOR模型,构建了基于SCOR的物流作业成本核算模型(ABC-SCOR模型),通过定义标准的物流作业分析流程,使物流作业成本核算的可操作性得到加强。
短句来源
     The activity costing method is a cost calculating method, and also is a modern cost controlling method.
     作业成本法是一种成本计算方法,同时也是一种现代化的成本管理方法。
短句来源
     The method integrates the activity costing with MRPⅡ software. It not only solves the implementary difficulty of activity costing, but also upgrades the function of the costing of MRPⅡ software.
     此方法使作业成本法和MRPⅡ软件有机地结合在一起,不仅降低了作业成本法的实施难度,也提升了MRPⅡ软件的成本核算功能。
短句来源
更多       
  作业成本
     Analysis on the Influence of the Activity Costing Method on the Traditional Costing Method
     作业成本法对传统成本法的影响分析
短句来源
     This paper probes into the conditions and notable matters of the application of the activity costing method in the construction enterprises for lifting the superiorities of the construction enterprises in the cost competition.
     探讨了作业成本计算法在施工企业应用的条件及应该注意的问题,以提升施工企业的成本竞争优势。
短句来源
     Analysis on the Activity Costing Method and Its Application in the Construction Enterprises
     作业成本法及其在施工企业中的应用分析
短句来源
     Based on the requirement of logistics costing,combined with the newly developed theories of Activity-based Costing(ABC) and Supply Chain Operation Reference(SCOR) model,an SCOR based logistics activity costing system(ABC-SCOR model) was constructed,which defined a standard process of logistics activity analysis,and made the logistics activity costing more exercisable.
     结合物流成本核算的要求,综合运用成本计算领域和供应链领域的最新理论,即作业成本法和SCOR模型,构建了基于SCOR的物流作业成本核算模型(ABC-SCOR模型),通过定义标准的物流作业分析流程,使物流作业成本核算的可操作性得到加强。
短句来源
     Research on SCOR Based Logistics Activity Costing System
     基于SCOR的物流作业成本核算研究
短句来源
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  activity costing
Two areas of interest are activity costing and accounting for advanced manufacturing technologies.
      
Role of accounting in business planning and control; activity costing; strategic cost management.
      


Based on the activity hierarchical method and activity-costing model, A multi -product activity - based Cost -Volume-Profit (CVP) analysis model with activity-capacity constraints is put forward. Then, the solution of the model and its application in production are elaborated. A method of judging the bottleneck of production with activity-capacity utilization is presented. Out of multi -products, a single product activity-based CVP analysis model is established. Finally,...

Based on the activity hierarchical method and activity-costing model, A multi -product activity - based Cost -Volume-Profit (CVP) analysis model with activity-capacity constraints is put forward. Then, the solution of the model and its application in production are elaborated. A method of judging the bottleneck of production with activity-capacity utilization is presented. Out of multi -products, a single product activity-based CVP analysis model is established. Finally, using the model, a case study of decision optimization in multi -products production with activity-capacity constraints is provided.

基于作业层次分类法和作业成本核算模型,建立了作业能力约束条件下的多产品作业基础的本量利分析模型,对该模型的解及其在生产中的应用进行了阐述,提出利用作业能力利用率判断生产瓶颈的方法,并建立了多产品中任一产品的作业基础的本量利分析模型。最后给出一个利用模型进行作业能力约束条件下多产品生产优化决策的实例。

This article discusses the method of MRPⅡ costing from the object and the element of costing and the method of cost admeasurement as well as the costing based on activity cost idea .The method integrates the activity costing with MRPⅡ software. It not only solves the implementary difficulty of activity costing, but also upgrades the function of the costing of MRPⅡ software.

本文从成本核算对象、成本核算要素、成本分配方法以及成本计算办法等层面,探讨了基于作业成本思想的MRPⅡ成本核算方法。此方法使作业成本法和MRPⅡ软件有机地结合在一起,不仅降低了作业成本法的实施难度,也提升了MRPⅡ软件的成本核算功能。

For better combination of Enterprise Resource Planning(ERP) and Activity Based Costing Management (ABCM), a resources-sorted ABCM model based on ERP was put forward. The model improved the basic ERP-based ABCM model so as to adapt to practical business process. Three characteristics of this model were discussed: the whole management process was driven by requirements; resources were classified by the accounting practice to reduce the complexity of ABCM operation; activity costing was summed up according...

For better combination of Enterprise Resource Planning(ERP) and Activity Based Costing Management (ABCM), a resources-sorted ABCM model based on ERP was put forward. The model improved the basic ERP-based ABCM model so as to adapt to practical business process. Three characteristics of this model were discussed: the whole management process was driven by requirements; resources were classified by the accounting practice to reduce the complexity of ABCM operation; activity costing was summed up according to product-department mode to improve the rationality of ABCM.

为了使企业资源计划与作业成本管理更好地结合,提出了一种基于企业资源规划的资源分类型作业成本管理模型。该模型对基于企业资源计划的作业成本管理基本模型进行了改进,以适应制造企业实际业务流程。该模型的3大特点是:以需求驱动整个管理过程;将资源按照会计实践进行分类,降低作业成本管理操作的复杂性;按照产品-部门模式核算作业成本,从而提高管理过程的合理性。

 
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