costing
英['kɔ:stiŋ]美['kɔ:stiŋ]
n.
1.成本计算
1.成本计算
- There was not any precedent to show how a line costing millions of pounds to build could be made to pay
没有任何先例可以证明几百万英镑建造的铁路能够赚钱。收藏 - This powerful thought has become popularized under the name activity-based costing (ABC).
在作业成本制度下,这种思想已经占据了享配性的地位。收藏 - Activity-based costing is a costing system that assigns costs to activities and then to the products based on individual products' uses of activities.
作业成本计算制度是一种先把成本分配到作业,然后再根据各种产品对作、的消耗量将其分配给各种产品的成本计算制度。收藏 - Companies using process costing systems often use materials requisition just like they would under a job cost system.
运用分步法的企业也多使用和分批法相同的材料领取单。收藏 - But we should realize that he application of activity-based costing system might result in some problems.
不过,我们也应该认识到,应用作业成本制度也会招致一些问题。收藏
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