在这种情况下所采用 的成本方法称为作业成本制度(operation costing),在原料成本的计算方面,采用分批成 本制度;在加工成本的计算方面,则采用分步成 本制度,为一种混合成本制度。
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Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.
接着依据作业成本法系统操作的一般程序设计原则,设计了卷烟厂设备维修实施作业成本核算的程序。
To review the effectiveness and operation of Costing Unit.
检讨讼费核算小组的运作及成效。
After the analysis of the operation cost characteristics and composing in high speed railway, the methods and means of activity-based costing of operation cost account were put forward.
本文通过对高速铁路条件下运营成本的特点、构成状况的分析,采用作业成本法核算高速铁路的运营成本的原理、方法。
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