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- 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。
- The activity-based costing system has some other advantages. 作业成本计算制度还有其他一些优点。
- Thus, the application of the activity-based costing system is costly. 因此,应用作业成本计算制度的成本是比较高的。
- The basic aim of any costing system is to determine the product cost. 任何一种成本计算制度的根本目的都是为了确定产品成本。
- This provides a helpful reference for developing a better costing system with high adaptability. 为开发出适应性强的成本核算系统提供了有用的参考。
- Activity Based Management Using an activity-based costing system to improve the operations of an organization. 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营。
- But we should realize that he application of activity-based costing system might result in some problems. 不过,我们也应该认识到,应用作业成本制度也会招致一些问题。
- 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 view of the aforementioned advantages, many companies and other organizations have implemented the activity-based costing system. 正是基于上述的优点,许多公司和其他组织已经开始应用作业成本计算制度。
- In the cost flow of a job order costing system, the account of Goods in Process is the heart. 在分批法中,在产品账户为其核心。
- The specific cost flow of a job order costing system shows in Figure 14-2 as fol1owing. 分批法的成本流程列示如图14-2。
- Dave Cress, a new cost accountant, proposed the use of a standard costing system. 戴夫水芹,一种新的成本会计,提出了使用标准的成本核算制度。
- Responsibilities:-Leading the establishment of standard costing system for company by working closely with exter...... ... 公司名称:上海捷毅人力资源有限公司工作地点:北京市发布时间:2009-4-21
- The traditional costing systems are not suitable under the new conditions. 传统成本计算制度面对新的情况已经暴露出其不适应性。
- Assume that AMG is going to implement a standard costing system and establish standards for materials, labor, and overhead. 假设的AMG将执行一个标准的成本核算制度,并建立标准,材料,劳动力和开销。
- In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account. 采用分批成本会计法,分批成本单将作为在制品帐户的辅助记录。
- Daily maintenance of standard costing system, setting standards for new parts and taking leadership in the annual setting of new standard cost. 每天维护标准成本系统,针对新部件制定成本标准,在设定年度新成本标准过程中起领导作用。
- If a manufacturing firm uses a job order costing system, the accountant could make out the cost to a job as soon as the goods are finished. 如果企业的成本会计系统使用分批法,批次产品的成本可以在其完工时便可获得。
- Responsible for setting up and maintaining costing system manually and in ERP system, include standard cost, cost variance analysis etc. 独立完成成本核算工作,建立工厂标准成本控制系统,负责标准成本的建立和更新。
- Job cost system allows managers to input physical completion % and calculates with them. 作业费用系统允许管理器输入物理的结束%25并且与他们一起计算。
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