成本计算对象的英文

costing objective

object of costing

• 成本计算:    calculation of net ...
• 对象:    target; object
• 计算对象小时:    period hours

例句与用法

1. On the base of target cost control , it uses abc to calculate and evaluates the merit by bsc . this management model includes pre - product , in - product and ex - product control of cost to accomplish the target cost
   它是以目标成本控制为核心，以作业为成本计算对象，运用平衡计分卡考查和评估业绩；是以实现目标成本为目的，兼顾事前、事中和事后控制的成本管理模式。
2. Cost data treatment system involves the design of cost account , cost voucher , cost book , and cost statement . and on the basis of the design of abc cost - measuring syetem , a cased is used to veriefy it . at last , this article analysises the block in applying abc to chinese enterprises and the way to deal with it
   其中，作业成本核算处理程序的设计包括成本计算对象和成本项目的确定、成本流程的设计、作业成本归集和分配方式的设计、成本核算程序的设计；成本处理体系的设计包括成本核算帐户设计、凭证设计、帐簿设计、成本报表设计。