... Manufacturing Product Cost 制造成本 manufacturing overhead cost 制造费用成本 ; 制造间接成本 ; 制造成本 ; 制造管理成本 type of manufacturing overhead cost 制造费用的种类 ...
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间接制造费用成本 burden costs
固定制造费用成本差异 Standard Factory Overhead Cost Variance
制造成本/费用 Factory overhead cost
固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
从差异的内容看,成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。
By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.
采用数据包络分析法(DEA)结合成本动因理论,根据生产过程中消耗的各种业务量估计制造费用。
In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production.
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