因此,有必要对标准成本制度进行分析。
Therefore, it is necessary to the standard cost system for analysis.
分析了如何编制作业预算,如何制订标准作业成本制度和进行差异分析。
Author analyze how to write the budget based activity-based costing, and how to write standard activity cost, and how to analyze.
归纳起来看,以产品产量为基础的传统成本制度不能真实地反映生产的情况和耗费。
Generally speaking, the traditional costing systems based on the volumes of production can't reflect the real situations and consumption of the manufacturing.
通过对成本控制的标准成本制度的方法与手段进行讨论与分析,强化企业生产活动标准化管理。
The cost of the control of the standard cost system ways and means for discussion and analysis, strengthen enterprise management standardized production activities.
美国从二十世纪初开始,就对银行成本制度进行了研究和实践,形成了较为完善的成本核算制度。
In the beginning of the 20th century, the United States carried on the research and practice to the bank cost system, and developed the more perfect cost check system.
本文分析了银行产出形态的的特殊性,指出造成传统成本制度、成本分析难以应用于银行产品成本分析。
In the article, it points out that traditional cost system and analysis cant be applied to banking products cost analysis.
在日本国的企业会计实践中,现代管理会计的应用相当普遍,但传统管理会计中的标准成本制度时至今日依然相当活跃。
In the enterprise accounting practice of Japan, the application of modern managerial accounting is very popular, while the standard costing system of traditional managerial accounting is also popular.
市场整合使得优质、低廉的运输、充分的成本信息和高效的商业制度成为可能。
Market integration is made possible by good and cheap transportation, adequate information about costs, and efficient commercial institutions.
这三个国家管理不良的制度所造成的一个主要后果是不断暴涨的成本。
A major consequence of having a poorly managed system in the three countries being funded has been skyrocketing costs.
面对疲软的市场和监管制度的不确定,许多最大的公司正准备大幅削减工作岗位以及其它成本。
Faced with weak markets and uncertainty over regulations, many of the biggest firms are preparing for deep cuts in jobs and other costs.
凯泽深化了偿付制度以应对门诊量、问卷实施和随访讨论带来的成本。
Kaiser has developed a reimbursement system to cover office visits, questionnaire administration, and follow-up discussions.
母乳的另一个好处是节约了成本——为许多家庭省下了买奶粉的钱,更不用说那庞大的医疗保健制度了。
Another related upside to breast milk is cost savings-both for families and the larger health care system.
加上遵守州、市有关法令的成本,这个制度的重压是明显的。
Add to this the cost of complying with state and municipal requirements, and the burden of regulation is clear.
我们有问题的定义,那就是食物的成本不是消费者每周消耗的;同时我们有商业制度;浪费金钱在存货清单上。
We have our problem definition, the defect being the cost of food not consumed by the customer that spoiled per week; and we have our business metric: wasted money on inventory.
这些国家和德国在借贷成本方面的差距,变得比从单一货币制度实施以来任何时候都更为巨大。
The gap between these countries' borrowing costs and Germany's became wider than at any time since the birth of the single currency.
为实行特别经济活动而作的最有效率的制度安排会是那个有最小交易成本的制度。
The most efficient institutional arrangement for carrying out a particular economic activity would be the one that minimised transaction costs.
这样一种政策的成本非常高,但是它能够提供很高的控制度。
The overhead of such a policy is quite high, but so is the control that it offers.
他们还发现购买私人健康保险的人,而不是医疗保健和医疗补助制度下的纳税人承担了由于肥胖而产生的大部分医疗成本。
They also find that private payers, not taxpayers under Medicare and Medicaid, bear the majority of the additional medical costs due to obesity.
查找制度内容是否方便,如何完成,以及成本如何?
How easy is it to find out what the rules are, how to comply with them and what it will cost?
索尼·威尔士出生的首席执行官,霍华德·斯·金格Howard Stringer,在公司推行严格的成本削减制度,并把重点重新放在集团的电子产品业务上,以挑战苹果公司等竞争对手。
Sony's Welsh-born chief executive, Sir Howard Stringer, has imposed a tough cost-cutting regime and refocused attention on the group's electronics business in to challenge rivals such as Apple.
比如,德国的学校中午就放学了,美国的学校的暑假长达两个月,改变这些学校制度的所需成本并不高。
They need to change the way they operate. German schools, for instance, close at midday.
应通过改善就业、再就业环境,挖掘劳动力供给的制度潜力,延缓劳动力成本上升趋势;
Secondly, by improving environment of employment creation and by abolishing institutional barriers deterring labor mobility, the increasing trend of labor costs can be postponed.
利用作业成本计算制度形成的成本信息能够反映生产经营的真实消耗情况,并促使管理当局做出正确的判断和决策。
The cost information coming from activity-based costing can reflect the real consumption of production and business, and assure the management making reasonable judgements and decisions.
作为制度经济学核心概念的交易成本至今存在着界定上的混乱状态。
There is a difficulty in the definition of transaction cost which is a core notion of institution economics.
由于新体制的功能尚未完善,致使建筑市场交易成本过高,交易秩序出现混乱,影响了招标投标制度的效率。
Since the new system functions are not perfect, resulting in the construction market transaction costs, trade order and chaos, affecting the efficiency of the bidding system.
正是基于上述的优点,许多公司和其他组织已经开始应用作业成本计算制度。
In view of the aforementioned advantages, many companies and other organizations have implemented the activity-based costing system.
正是基于上述的优点,许多公司和其他组织已经开始应用作业成本计算制度。
In view of the aforementioned advantages, many companies and other organizations have implemented the activity-based costing system.
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