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cost accounting method     
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  成本核算方法
     The Study on Cost Accounting Method of Community Health Services in Urban Area of Yunnan
     云南省城镇社区卫生服务站(中心)成本核算方法研究
短句来源
     Through utilizing the cost of operation law under the fast highly effective information system environment in ERP,it has the important practical significance to perfect the cost accounting method,the budget management,the production management,the product fixed price,the stock management and the customer gaining the ability analysis so as to realize the cost management of operation.
     在ERP快速、高效信息系统环境下运用作业成本法,完善成本核算方法、预算管理、生产管理、产品定价、库存管理及顾客盈利能力分析进而实现作业成本管理具有重要的现实意义。
短句来源
     But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
     然而在新的物流环境下,传统成本核算方法已显露不足。
短句来源
     Flows the enterprise in the thing in the operation process,the universal reflection flowed the cost accounting existence question,this article introduces in overseas comparatively often application cost accounting method——work cost law(ABC law),and compared traditional method and the work cost law two between difference.
     在物流企业的运营过程中,普遍反映物流成本核算存在问题,本文介绍了在国外较常应用的成本核算方法——作业成本法(ABC法),并比较了传统会计核算方法与作业成本法两者之间的不同。
短句来源
     The limitation of the current cost accounting method in the cost accounting of ocean container transportation enterprises and advantages of Activity-based Costing are analyzed respectively,and the suitability of applying Activity-based Costing in ocean container transportation enterprises is discussed,then its principle and steps in cost accounting of ocean container transportation enterprises are studied.
     本文分析现行成本核算方法在远洋集装箱运输企业成本核算中的局限和作业成本法的优势,探讨作业成本法在远洋集装箱运输企业中的适用性,并对其在远洋集装箱运输企业成本核算中的原理与步骤进行了研究。
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  成本核算法
     Finally, the economy analysis has been applied to this model by using enterprise cost accounting method and the feasibility of this model based on GPS/GIS/GSM is also assessed.
     运用企业成本核算法进行了系统经济性分析,论证了基于GPS/GIS/GSM的公路隧道运营管理模式的可行性和科学性。
短句来源
     Cost accounting method will iaduce the problems of distortions of product cost information,decision bases and runaway of cost if it is not used property.
     成本核算法如运用不当会导致产品成本信息失真、决策依据失真和成本失控等问题;
短句来源
  成本测算方法
     Objective: The research of medical cost accounting method could be or not a controlled and usually technology.
     目的 :探讨医疗成本测算方法研究能否成为可操作性强并能使其工作经常化的一种技术。
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  “cost accounting method”译为未确定词的双语例句
     On the one hand, the diversification of insurance product and service need the cost assigns the each cost target according to the true occurrence level, but the traditional cost accounting method usually adopts the single allotment standard while assign overhead cost, it is easy to result in cost distort;
     一方面,保险产品与服务的多元化要求将成本分配比例按照其真实的发生水平分配到各个成本目标,而传统的成本会计方法在分配间接费用时往往只采用单一的分配标准,无法正确反映不同产品所发生费用的多少,容易造成成本扭曲的现象,决策者无法获知产品与服务准确的成本与效益,从而不能做出正确的经营决策;
短句来源
     Suitability of the information provided by the traditional cost accounting method currently used by Baogang is doubted and, compared with the traditional one, the advantages of "Activity - Basell Costing Methd "are put forward and prospect of using the method in Baogang is studied in the paper.
     分析了包钢现行的传统成本计算方法提供的信息的不适应性,以及与传统成本计算方法相比作业成本法的优势,探讨了作业成本法在包钢应用的前景。
短句来源
     Correlation of medical cost accounting method and work rule
     医疗成本测算方法学与工作原则相关研究
短句来源
     Conclusion This article put forward a scientific cost accounting method,which provide reference for establishing reasonable price.
     结论提供了较为科学的核算方法,为更合理地制定价格提供了依据。
短句来源
     The traditional cost accounting method misrepresents the product profitability information, and the operating cost accounting method differentates the dynamic causes for cost as basis for indirect cost and trace them down from the product costs thereby avoiding distortion of cost information.
     传统的成本计算方法歪曲了产品盈利能力信息 ; 作业成本计算通过区分间接费用的成本动因 ,将间接费用依据成本动因追溯于产品成本 ,避免了成本信息的扭曲 ,使产品盈利能力评价结果更加可靠 .
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  cost accounting method
Ceteris paribus, tax rates and depreciation rules vary in the model simulation, while the application of historical cost accounting method in inflationary phases leads to fictitious increases in nominal net present value.
      
This requires producing more detailed hospital cost data and using fine measuring tools such as the cost accounting method developed for use in this context.
      


In order to perfects system of economic responsibility,enlarge economic profit of large andmedium sized enterprises,the paper relates characteristics of production technology,requirement ofmanage production and merits and demerits of various cost accounting methods after dividing intosmaller business accounting units.The author puts forward a kind of cost accounting method for pro-gressive accounts settling and transferring of norm costs and parallel accounts settling and transfer-ring...

In order to perfects system of economic responsibility,enlarge economic profit of large andmedium sized enterprises,the paper relates characteristics of production technology,requirement ofmanage production and merits and demerits of various cost accounting methods after dividing intosmaller business accounting units.The author puts forward a kind of cost accounting method for pro-gressive accounts settling and transferring of norm costs and parallel accounts settling and transfer-ring of cost deviations.This method can simplify cost accounting procedures and accurately calculatethe real costs of various products.

本文探讨了大中型企业为完善经济责任制、提高经济效益,在划小核算单位后,根据企业的生产工艺特点、组织管理要求及各种成本核算方法的优缺点,提出了一种简化产品成本核算程序、比较准确地计算各种产品实际成本的成本核算方法——“定额成本逐步结转、成本差异平行结转”法。

Through analysing the influence of economy models on cost accounting,it is shown the socialist market economy has promoted the fundamental change of chinese cost accounting method from full production cost accounting to manufacturing cost accounting. Differences of the two methods, deficiencies of the former, and compensations made by the latter, as well as suggestions on its proper application, are analytically discussed.

通过分析经济模式对成本核算的影响,阐明了社会主义市场经济模式促成了成本核算方法的根本变革──制造成本法取代了沿用40年之久的完全成本法,并着重比较了完全成本法与制造成本法的不同特点,分析了完全成本法不能为企业提供有用信息的原因,阐述了制造成本法如何弥补完全成本法的不足。最后提出了采用制造成本法应注意的问题。

The current status of mcdicl service cost accounting methods in China was overviewed in this articel.The basic concepts, basic principles and main methods of it were discussed. The main problems of it were also pointed out.

本文综合描述了我国医疗服务成本核算方法的研究现状,着重探讨了其基本概念、基本原则和主要方法,同时也指出了其存在的主要问题。

 
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