Common cost allocation has long been one sidedly considered as something concerning only accounting,and its significance in the field of management has been ignored.
长期以来共同成本分配片面强调满足会计目的而忽视了在企业管理中的应用 。
Based on the mathematic models of the cost sharing problems,an axiomatic system of the homogeneous cost sharing model is put forward.
在建立成本分配问题数学模型的基础上 ,提出了同质分配模型的公理体系 ,并研究了平均成本定价、序列成本定价和边际成本定价方法对这些公理的满足情况 。
The cost rate is the cost per cost driver.
成本分配率是指单位成本动因应负担的成本。
Axiomatic analysis of heterogeneous cost sharing model and its methods;
异质成本分配模型的公理体系及分配方法
AXIOMATIC ANALYSIS OF THE HOMOGENEOUS COST SHARING MODEL AND METHODS;
同质成本分配模型的公理体系及分配方法研究
In general, the formula of cost rate allocating cost pool is shown as the following...
一般说来,分配成本库的成本分配率的计算公式如下…
The fifth step is to calculate the distribution ratio of the activity driver and distribute the activity cost to different objects of cost calculation.
计算作业动因分配率,将作业成本分配至不同的成本计算对象。
For example, the cost rate of purchasing cost pool is the cost per purchasing order.
例如,购货成本库的成本分配率是指每一定单的成本。
allocate the cost of the purchase to assets and liabilities
把购买成本分配给资产和负债
FIFO cost allocations.
先进先出法下的成本分配。
An Improvement to Cost Allocation by Means of Cooperative Game Theory
合作博弈理论对成本分配技术的改进
For assigning costs to products, cost accountants must calculate the cost rates of all activities and corresponding cost pools.
为了将各种成本分配计入各种产品,成本会计人员必须为所有作业和相应的成本库计算分配率。
As the basis of assigning costs to products, accountants should compute cost rates for all cost drivers.
作为将成本向产品分配的基础,会计人员应当对所有的成本动因计算成本分配率。
Study on Income Apportionment and Cost Sharing Model in Joint Distribution;
协同配送中成本分摊和收益分配模型研究
Industrialization and Urbanization:Cost Apportionment and Income Distribution;
工业化与城市化:成本分摊与收益分配
The cost driver used to assign machinery-maintaining costs is the machinery hours
用于分配机器维护成本的成本动因是机器小时
The cost driver used to assign production setup costs is the numbers of setups
用于分配生产准备成本的成本动因是准备次数
The Improving Suggestion and Distribution of Difference in Cost in the System of Standard Cost
标准成本系统中成本差异的分配与改进建议
Sales resource sizing &allocation, sales cost analysis &benchmark.
销售资源配置,销售成本分析及评估。
the methods for distributing and calculating medical care cost should be improved.
改进医疗成本费用的分配及核算方法。
CopyRight © 2020-2024 优校网[www.youxiaow.com]版权所有 All Rights Reserved. ICP备案号:浙ICP备2024058711号