The accounts are the language of the cost accounting, whose design is the critical factor of the effective costing.
成本会计账户是成本会计的工作语言,其设计的好坏是成本会计核算能否有效运行的关键。
It is an effective approach to overcome the system obstacle of cost accounting approach by replacing single structure supply cost by regional water supply cost.
用区域平均供水成本代替单个工程供水成本是消除现行“成本核算办法”制度障碍的有效途径。
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.
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。
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