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。
A Cost Calculating Method Fits for Logistics Enterprises-Operational Cost Calculating Method;
一种适用于物流企业的成本计算法——作业成本计算法
marginal costing
边际成本计算(法)
The method of process costing used.
存货成本计算方法。
analysis of inventory costing methods
存货成本计算方法分析
ABC Cost-Measuring System Design Research;
作业成本法的成本核算体系设计研究
Calculation of Shadow Water Price Based on Cost Decomposition Method and Opportunity Cost Method;
基于成本分解法和机会成本法的影子水价计算
The Differences and Similarities Between Production Cost Method and the Traditional Methods for Cost Calculation;
作业成本法与传统成本计算方法的异同
We charge for the work on a cost plus basis .
我们用成本加成的方法计算工程报价。
Research on Strategy of Product Cost Estimating & Design Method of Reducing Cost
产品成本估算策略及降低成本的设计方法研究
Research on the Method of Cost Estimation in Design For Cost;
面向成本的设计中成本估算方法的研究
Research on activity based costing of theory and modeling in logisticscost calculation
物流成本计算中作业成本法的理论与建模研究
There are a number of specific steps in developing and operating a process costing system. The steps include...
用分步法计算成本要按以下步骤进行…
Study on cost calculation method of passenger and freight operation
铁路客货运输作业成本计算方法研究
Calculation of Logistics Cost Based on the Combination of Cost Accounting and Activity-Based Costing;
基于成本会计与作业成本法的物流成本核算研究
Simple calculation method of unit price modification in internal cost accounting of enterprises;
企业内部成本核算中的单价变更简易计算法
Brief Analysis of calculating Monies in Counteracted and Reduced Investment cost under the calculation cost low of Long-term share right Investment;
浅析长期股权投资核算成本法下“应冲减投资成本的金额”的计算
activity-based costing
以作业为本的成本计算
Databank Design for Counting the Cost of Stock by Actual Cost Price in Separate Batches
按分批实际进价法计算存货成本的数据库设计