物流环境的变化引起了物流企业成本核算方法的改变。
The changing logistic environment has led to the advancement of the cost accounting method in a logistics enterprise.
然而在新的物流环境下，传统成本核算方法已显露不足。
But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
长期以来，传统成本法一直是企业主要的成本核算方法。
In a long time, the traditional cost accounting is always the leading cost accounting method of most companies.
作业成本法的出现有效地弥补了传统成本核算方法的不足。
So Activity Based Costing makes up the deficiency of traditional way of measuring cost effectively.
采用一种新的成本核算方法可能会严重影响一个实体的经营成果。
The adoption of a new costing method could significantly impact the operating results of an entity.
由于陶瓷制造生产工艺的特殊性，传统的产品成本核算方法难以奏效。
The methods of traditional cost calculation are not useful, due to the particularity of manufacturing technology in ceramic industry.
国内物流企业现行成本核算方法存在的问题，必须应用新的方法加以解决。
Problems of the current cost accounting methodology in domestic logistics enterprises must be solved with new methods.
目的：比较和评价医院管理中各种成本核算方法的优劣，分析成本核算的发展趋势。
Objective: To evaluate different cost accounting methods in hospitals and analyze the development tendency.
相信随着企业内外部条件的成熟，会有越来越多的企业运用ABC，以取代传统的成本核算方法。
With the maturity of conditions, we believe that more and more companies will replace their traditional costing methods by ABC.
而目前，在传统的成本核算方法下，我国企业的物流成本就像一座冰山，与实际发生值相差甚远。
But at present, by using the traditional cost accounting method, the logistics cost of enterprises of our country is just like an iceberg, very differently with the actual cost.
结论：疾病预防控制机构应逐步引入成本会计制度，以规范、完善我国疾病预防控制成本核算方法。
Conclusions:The system of cost-accunting should be applied in CDC , and then the methods of disease control and prevention service cost accunting could be regulated.
作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
在物流作业成本法的基础上，加进了基于物流时间的物流成本核算方法，构建了物流成本核算的T - A模型。
Based on logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.
通过分析不同部门用水需求价格弹性和价格承受能力，按成本核算方法对不同类型水资源配置中的价格调节潜力做出估算。
Through analyses price flexibility and price supporting capability of water use in different departments, estimates the potential of price adjusting in vary types water resource configuration.
因此，探索一套有效的物流持有成本核算方法，加强企业物流持有成本的核算和控制，己成为现代企业经营管理中的一个重要课题。
Therefore, to explore an effective logistics cost accounting method and strengthen enterprise logistics cost accounting and control has become an important issue of the modern enterprise management.
通过对发达国家不同阶段出现的医院成本核算方法典型研究的介绍和评价，预测其未来研究方向，提出我国医院成本核算研究的建议。
By introducing typical cost accounting methods in hospitals of different period, this article figured out its new development and provided Suggestions to hospitals in our country.
作业成本法弥补了传统成本核算方法的不足，将物流活动视为一系列有密切联系的作业集合体，以作业为基础，对物流成本进行动态反映。
ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.
会计核算的方法有多种，如收付实现制核算法、成本核算法、权责发生制核算法。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
阐述了我国目前主要采用的三种水价核算方法：边际成本法、计划定价法和成本核算法。
Briefly presents three mainly used methods for calculating water price: marginal cost method, planned price method and cost method.
结果：医院在实行全成本核算时，对间接费用的分摊方法加以选择和有效运用；
Result Hospitals can choose and use the indirect expensives share methods actually when they carry out the whole cost accounting.
科学与公平地评价各种电力生产方式的前提是建立统一的成本核算概念、模式和方法体系。
The prerequisite of evaluating kinds of electricity generation technologies scientifically and fairly is to establish a unified conception, model and method of the generating cost accounting system.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。
This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
未来的成本会计无论在成本管理思想上，还是在成本核算范围与方法上均有新的突破。
For the future cost counting will break through not only in cost managerial thought but also in the scope and method of cost counting.
采用正交实验方法，分析了原料组成、粒度对阳极性能的影响，并进行了原料成本核算。
Used the orthogonal experimental technique, analyzed the influence of raw material composition, the granularity to the anode performance, and carried on raw material cost accounting.
方法：完全成本核算。
如何改进军工科研单位现行成本核算模式以满足成本资料使用者的需求，这需要进行深入研究找到更加适合的理论和方法来指导具体的工作实践。
How to improve the current cost calculation mode to meet the needs of the cost information user, which need research deeply to find more proper theory and method to instruct the concrete practices.
铸造工艺的经济管理就是根据铸造工艺特点，按照成本核算的方法，从中选择一种最佳工艺。
According to foundry technique feature and the cost checking on economic management, the foundry selects the better one from them.
依据企业的成本管理方法和财务管理模式，提出了设备成本核算的方法，并将该算法应用于系统之中，实现了设备成本的准确核算。
Based enterprise cost management and financial management, the project improves the plant costing calculation method and applies it to the system design to achieve accurate cost accounting.
依据企业的成本管理方法和财务管理模式，提出了设备成本核算的方法，并将该算法应用于系统之中，实现了设备成本的准确核算。
Based enterprise cost management and financial management, the project improves the plant costing calculation method and applies it to the system design to achieve accurate cost accounting.
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