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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。
- 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。
- 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。
- 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。
- departmental process cost system [经] 部门步成本制
- 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。
- 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。
- The cost flow for a process costing system 分步法的成本流转
- 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。
- process cost system 分步成本计算,分步成本制度
- 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?
- 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。
- Stable performance and low processing cost. 性能稳定，加工成本低，目前应用最广泛。
- The method of process costing used. 存货成本计算方法。
- 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 activity-based costing system has some other advantages. 作业成本计算制度还有其他一些优点。
- 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 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。
- 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。
