指定供应商的成本核算过程也涉及到客户的施工技术员。
The costing process for nominated suppliers also involves the client's quantity surveyor.
本文针对在成本核算过程中遇到的一些问题针对性的提出了自己的看法和建议。
In this paper, the author put forward his own views and Suggestions based on the problems in the process of cost accounting.
在前述理论分析和论证的基础上，第五章采用一个实例演示了作业成本法在商业银行成本核算中的有关计算过程，通过与传统成本法的比较论证了ABC法运用于商业银行的优越性。
The fifth part of the paper use a case of commercial bank to introduce the calculation of ABC, approve the ABC's advantage through comparing it with the traditional costing method.
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