作业差异的英文
activity variance
例句与用法
- This text focuses on applying abc thought to make research of and design erp system ' s cost accounting and controlling flow on design stage 、 purchase stage 、 production stage and sale stage , primarily including that we : ( 1 ) on design stage , imitate and optimize activity - based cost , as well as establishing the relationship between production design and enterprise production activity chain and product bom through erp ' s cost imitation function , rejecting invalid and non value added activity on applying the thought of abcm , then optimizing activity chain 、 production structure and production design from the cost point of view ; ( 2 ) on purchase process , applies the thought of abc to account and control purchasing cost ; ( 3 ) on production stage , apply thought of abc to calculate the product cost , and use the method of activity difference variance analysis to control product cost ; ( 4 ) on sale stage , apply thought of
本文重点在erp系统的设计、采购、生产和销售等四个阶段，运用作业成本思想对其成本核算及控制流程作相关的设计研究，主要包括，一在设计阶段对作业成本进行模拟和优化，即通过erp成本模拟功能，建立产品设计方案与企业生产作业链和产品bom结构之间的对应关系，应用作业管理的思想，剔除无效非增值作业，优化作业链及产品结构，从成本的角度优化产品设计方案；二在采购过程中，应用作业成本思想核算与控制采购成本；三在生产制造阶段，运用作业成本思想计算产品成本，并采用作业差异分析法控制企业的产品成本；四在销售阶段，运用作业成本思想计算客户服务成本，为erp系统中的客户关系管理提供准确的决策数据信息。
