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- 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。
- 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。
- 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。
- 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。
- 8．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。
- job cost system 分批成本制
- 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 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。
- predetermined job cost system [经] 预定分批成本
- job costs system [经] 分批成本制度
- Direct labor costs are subdivided by job and then posted to job cost sheets. 直接人工由具体批别负担,并记录到批次成本计算表中。
- 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。
- Such a difficult job costs a lot of time and effort. 这么难的工作既化时间又化精力。
- 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。
- Instructor: Financial Master , Financial manager experience from 5OO Strongest company, consulting manager, involved in SGM cost system development. 参加对象：财务总监、财务经理/主管、预算专员、成本控制经理及财务相关人员。
- It controls a subsidiary ledger called Job Cost Ledger, which contains a job cost sheet. 该账户下辖一名目批次成本的明细分类账户,其下有一批次成本计算表
- 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。
- Financial manager experience from 5OO Strongest company, consulting manager,involved in SGM cost system development. 参加对象:财务总监、财务经理/主管、预算专员、成本控制经理及财务相关人员。
- At the same time this entry is made, the completed job's cost sheet is removed from the Job Cost Ledger, marked "completed"and filed. 与此同时,完工批次的成本计算单从批次成本分类账中取出,加盖"已完成"戳记,并存档。
