Standard cost is a kind of method to calculate cost , by which indirect and cost are calculated according to the expected number 摘要标准成本是一种成本计算方法，它不仅间接费用是预计的，而且直接材料和直接人工等也是按预计的数字来计算的。
Chapter three focuses on designing the form of activity based cost system ( abcs ) , which is composed by the abc , abcm and performance value system 作业成本体系框架由作业成本计算体系的设计，作业成本管理的设计以及业绩评价系统三部分组成。
Then the paper designs the application process of abc from the tactics views combining the case analyzing of the abc experimental enterprises 文章的后两部分则结合在我国试点企业实施的作业成本的案例分析，从战术上设计了实施作业成本计算的程序。
Costs in a process costing system are identified with a cost center ( a processing or production department ) during a period of time - usually a month 在分布成本计算法下，成本是一定时期内（通常是一个月）按每个成本中心（即加工或生产部门）确认的。
A process cost system is appropriate in accounting for costs in the production of a large volume of relatively homogeneous products manufactured in a " continuous flow " operation 分步成本会计法用于在连续流程操作中制造大量同类产品的生产成本计算。
It will be simplified and compensate the fund among library effectively to adopt the method of average working time to confirm the cost of each question 采用平均劳动时间的方法来确定咨询问题的成本,可以简化成本计算,有效地在图书馆之间进行资金补偿。
Regarding the balance sheet and income statement referred to in paragraph 1 above , a business may , depending on actual need , prepare detailed lists of accounts and cost statement 第一项资产负债表及损益表，商业得视实际需要，另编各科目明细表及成本计算表。
It provides guidelines for contracting strategies , work breakdown , project cost accounting and forecasting , and handling changes , risk , and the impact of delays 它提供了缩减策略、工作故障、项目成本计算和预测、变故与风险处理以及延迟的影响等各方面的指南。
The cost estimation based on product configuration is studied , too . the composition of mc products cost is analyzed and the cost estimation method is given . 2 对产品配置基础上产品成本计算问题进行了讨论,分析了大规模定制生产产品成本组成,给出了成本估算方法。
Costing methods may be decided by the enterprise itself according to the characteristics of its production and operation , type of production management and requirements of cost management 企业可以根据生产经营特点、生产经营组织类型和成本管理的要求自行确定成本计算方法。
