This article discusses how to set up and carry forward manufacturing expense account.
制造费用是正确计算辅助生产成本的主要项目之一 ,文章就是否需要设置制造费用帐户和怎样结转制造费用进行了论
Comparision of variable costing model with manufacturing costing model;
变动成本计算模式与制造成本计算模式比较
Research on Recurrent Modeling for Mechanical Product Manufacturing Cost and Application;
机械产品制造成本递归建模技术研究与应用
Tolerance design plays an important role in product design and affects the manufacturing costs of the product significantly.
该模型以制造成本与质量损失成本之和为目标函数,以加工能力和功能要求为约束条件。
The difficulties of battleplan acquistion cost prediction is analyzed,according to the situation of my country,two types of battleplan acquistion cost prediction methods is proposed:acquistion cost prediction by manufacture cost and acquistion cost prediction in terms of similar battlepans.
分析了我国军用飞机价格预测中存在的困难,从我国国情出发,提出了我国军用飞机价格预测的两种方法:根据制造成本和期间费用预测价格方法与相似飞机预测价格方法。
The project economic evaluation consists of manufacture cost and period expense, which should be evaluated in combination of both the exterior circumstance of the project and the level of the construction technique of the construction enterprise concerned.
项目经济评估的内容按制造成本和期间费用进行划分,结合项目外部环境和企业施工技术水平进行评估。
A robust synthesis model of manufacture cost considering mechanical errors as random variables is constructed, and its restriction functions is analyzed.
考虑机构机械误差,将机械误差作为随机因素,以制造成本作为优化设计的目标,对结构参数误差进行优化设计,最优分配设计参数的公差,降低机构的总体加工成本,较好地解决设计性能与经济性之间的矛盾。
summary of cost of manufacturing expenses applied
己分配制造费用汇总表
under-applied factory overhead
少分配工厂制造费用
variable factory overhead cost
变动的工厂制造费用
fixed overhead quantity variance
固定制造费用耗量差异
factory expense efficiency variation account
制造费用效率差异帐户
variable overhead price variance
变动制造费用价格差异
factory expense budget variation account
制造费用预算差异帐户
schedule of fixed overhead charges
固定制造费用明细表
standard over head rate
标准制造费用分配率
The controllable variance is the difference between the overhead budgeted at the operating level achieved and overhead actually incurred.
控制差异是指实际制造费用与标准产量的预算制造费用的差额。
At the end of a cost period, the difference between overhead applied and overhead actually incurred is the factory overhead variance.
制造费用差异是期末分配的制造费用和实际发生的制造费用的差额。
At times actual overhead incurred exceeds overhead applied, and at other times overhead applied exceeds actual overhead incurred.
有时实际发生的制造费用比分配来的制造费用多,有时情况则相反。
applied manufacturing overhead account
已分配间接制造费用帐户
machine hours basis for manufacturing overhead rates
制造费用率的机器小时法
machine hours basis of overhead application
制造费用分配的机器小时法
Debits to Factory Overhead come from various sources.
制造费用借方数据有几种来源。
There are two possibilities for disposing of the balance of factory overhead at the end of the year.
制造费用账户余额的处理方法有两种。
labor hours basis for overhead applicatio
制造费用人工小时分配法
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