根据美国今年早些时候出版的数据,生产率呈现恶化的趋势,而劳动力的单位成本却在急剧上升。
It looked, on the basis of figures published earlier this year, as if the trend in productivity was deteriorating while American unit Labour costs were rising sharply.
成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。
Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates.
管理层成功地将银行核心业务由批发转向高利润率的结构性衍生产品,同时提高了单位成本收益比。
And the management has proved successful in changing the focus of its wholesale business towards higher-margin structured and derivative products, while improving the unit's cost-income ratio.
本文对两个期间混合成本分解式中的固定成本和单位成本变动率进行比较,进而能从数量方面评价两种不同的成本管理措施优劣。
This paper studies a comparison method on formulas of decomposition for mixed cost, so as to give a new method in evaluating the merit of cost management.
成本分配率是指单位成本动因应负担的成本。
成本分配率是指单位成本动因应负担的成本。
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