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- continuous process cost system 成本计算分步法
- Job order and process costing system are similar in many ways. 分批法和分步法在很多地方是相似的。
- In such situations, accountants turn to a process costing system to accumulate costs. 这种生产类型的企业一般用分步法计算产品成本。
- continuous process cost accounting 连续步序成本会计
- Companies using process costing systems often use materials requisition just like they would under a job cost system. 运用分步法的企业也多使用和分批法相同的材料领取单。
- The first step in developing a process costing system is to establish specific process costing centers. 分步法的第一步是建立成本中心。
- In the process costing system, factory overhead includes all those manufacturing costs that are not easily traced to a specific department. 在分步法中,制造费用包括所有不能分清直接受益车间的成本支出。
- departmental process cost system [经] 部门步成本制
- Like the job order costing system, the issuance of direct materials to production, for instance, would be recorded under process costing by a debit to Work in Process and a credit to Materials Inventory. 和分批法相似,成本在相应账户间的流动也基本相同。例如,生产中使用的材料要从原材料贷方转入在产品借方。
- Process costing systems are often employed in steel, chemical and flour production as well as in many assembly types of industries. 钢铁、化工等行业多用此方法。
- It is a continuous process from health to illness. 由健康到疾病是一个互相连续的衔接过程。
- Economic reform is a continuous process. 经济改革是一个持续的过程。
- To a great extent, Process Costing Systems operate in much the same manner as job costing systems. Both systems are established to accumulate costs for a business and both use the same accounts. 分批法和分步法有很多相似之处,这两种方法都是用于计算产品成本并使用相同的账户。
- The cost flow for a process costing system 分步法的成本流转
- The process of creating a workplace environment and systems dedicated to continuous process improvement by advocating efficiencies in cost, quality, and time. 该过程创造一个致力于不断过程改进的工作环境和体系,以促进提高成本、质量和时间上的效率。
- Fittings for pex-al-pex pipe: what is your process cost per ton? 交联铝塑复合管管件的加工费是多少钱每吨?
- We are committed to effectively manage our Quality Management System and to promote the continuous process improvement to achieve higher quality customer service. 今后将有效推进所构建的品质管理系统,继续进行改进,不断提高提供给客户的服务品质。
- Stable performance and low processing cost. 性能稳定,加工成本低,目前应用最广泛。
- Continuous process improvement through technology and process simplification. 经过技术和程序单一化的连续程序进步。
- Tool selection is a key problem that influence part face quality and process cost in CAPP system. 刀具选择是影响CAPP系统中工件表面质量和加工成本的关键环节,而刀具优化配置也是车间资源中最为复杂和具有柔性的一部分。