It is suggested that the evaluation of product cost should take more consideration of relative costs and invisible costs, such as developing cost, environmental cost, human resource cost, invisible capital, as well as the costs closely related to product life.
提出了利用完全成本法的思想改进制造成本法的相关对策,建议在产品成本计算过程中应该更多地关注相关成本以及无形成本,如研发费用、环境成本、人力资源成本,无形资产等等与产品生命密切联系的成本费用,从而为产品定价提供更合理、更有力、更准确的依据,为企业经营管理创造更宽阔的空间。
Research on the Method and Theory for the Costs Accounting of Related Products in Process Factory;
流程企业联副产品成本分配原理与方法研究
Inventory of merchandise, raw materials, products in process of production, semi-finished products, finished products and by- products shall be valued according to the cost price.
商品、原材料、在产品、半成品、产成品和副产品等的盘存，应当按照成本价计算。
The by-product is sometimes more valuable than the product. --Havelock Ellis
副产品有时比产品本身更为宝贵。——埃利斯
Polyethylene Waxes for Hot Melt Adhesive: These waxes can be divided into three kinds with synthetic grade and crack grade and polyethylene wax by-product in accordance with material source.
③热熔胶用聚乙烯蜡系列：本系列产品依原料来源不同分为合成级、解级和聚乙烯副产品三个等级。
"It turns out to be sensational fertilizer," Sawyer said of the resulting by-product.
"原来是轰动肥",说的天牛造成的副产品.
A copy or duplicate of a legal paper.
复制品，副本法律文本的复制品或副本
product line costing
产品生产线成本计算
The technological by-products of science are more readily comprehensible than fundamental science itself.
科学的副产品一技术，比基础科学本身更容易懂。
The analytical framework of this paper views the" commodified transnational marriages" as a by-product of capitalist development.
本文提出分析架构，将「品化跨国婚姻」为资本主义发展下的副产品。
Machinery for processing industrial products with agricultural and sideline products as raw materials does not come under the scope of this kind of goods.
以农副产品为原料加工工业产品的机械，不属于本货物的范围。
Allocated the balance to Work in Process, Finished Goods, and Cost of Goods Sold on some equitable basis
将余额转入在产品、产成品和产品销售成本账户
Further, it is a base of agri-by products, such as meat, domestic animals, eggs, milk, vegetables and fruits.
农副产品丰盈，肉、、、、菜、果已成为市区供应基地之一。
About two-thirds of the weight of phosphate rock consists of unsalable by-products.
磷矿的大约三分之二变成了无销路的副产品。
Study on Model and GIS Integration of Assistant Decision for Forest By-products Distribution Optimization;
林副产品配送优化辅助决策模型及GIS集成研究
The Study on Chemical Composition and Antioxidation of Rice and Byproducts;
稻米及副产品化学成分和抗氧化性研究
keeping account of the costs of items in production.
计算产品条目的成本。
cost of ending work in process inventory
期末库存在产品成本
cost of beginning work in process inventory
期初库存在产品成本