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。
joint product costing system
联产品成本计算制度
The Meaning of Completed and Uncompleted Production in Process Cost;
完工产品和在产品的内涵——在产品成本计算中分步法下的讨论
product line costing
产品生产线成本计算
keeping account of the costs of items in production.
计算产品条目的成本。
Cost Calculation and Analysis of Completed Products and Work in Process of Factory Enterprise
工业企业完工产品与在产品成本的计算与分析
Computer Management for Tractor Cost and Price
拖拉机产品价格及成本的计算机管理
Estimation on Assembly Cost of Product Design in Technology Stage
产品装配成本在技术设计阶段的估算
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
A New Domain of Cost Accounting--Cost Counting of Digital Products;
成本会计的新领域:数字化产品成本核算
statement of budgeted cost of goods manufactured
制成品预定成本计算表
CALCULATION OF THEORETICAL POWER CONSUMPTION AND PRODUCTION COST OF NICKEL FERROALLOY
镍铁合金吨产品理论电耗及生产成本的计算
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 basic aim of any costing system is to determine the product cost.
任何一种成本计算制度的根本目的都是为了确定产品成本。
Realization of the Design Cost Control Over Mechanical Products Based on CIMS;
机械产品CIMS环境下的设计成本测算的实现
Traditional costing systems assign the costs to the products based on the production volume.
传统成本计算制度是基于产品的数量把费用分配给各种产品的。
The more perse the product types are, the more seriously the traditional costing systems distort the information of product costs.
产品种类越多,传统成本计算制度歪曲成本信息的程度越严重。
Research of Product Cost Estimation Based on Function in DFC
面向成本设计中基于功能的产品成本估算方法研究
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。