计划成本(Planned Cost):是指根据计划期内的各种消耗定额和费用预算以及有关资料预先计算的成本。它反映计划期产品成本应达到的标准,是计划期在成本方面的努力目标。计划成本与定额成本是不同的,计划成本是按计划期内平均定额水平计算的,而定额成本是按现行定额计算的;计划成本反映平均水平,定额成本反映当时应达到的水平。
... variation from budgeted cost 偏离预算的成本差异 bcws 计划值; 也叫计划工作预算成本 sc scheduled cost 计划成本 ...
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... 成本计算分类法 group costing method 计划成本 plan cost 成本控制标准 standard of cost control ...
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计划成本法 standard costing
工作的计划成本 Scheduled Cost of Work
材料计划成本差异 planned cost variance of materials ; variance from planned cost of materials
汽车运输计划成本 motor transport planned cost
材料的计划成本 planned cost of material
执行计划成本分割 CPSP Execute plan cost splitting ; Execute plan cost splitting
增值的计划成本 [会计] incremental program cost
计划成本分配法 Planning Cost Method
采用计划成本与实际成本的比较,进行成本动态控制。
With the comparison of planned cost and actual cost, we carry out cost dynamic control.
该计划成本很可能来自募集债券,或国有银行贷款,最终由纳税人买单。
The cost will be footed by taxpayers, probably through a bond issues or borrowing from state-owned Banks.
实际成本有记录的实际成本或支出,与计划成本或预期成本相对。
Historical cost Actual costs or expenditures recorded as opposed to projected or forecasted costs.
And third, they were required to put together implementation plan while they did the cost-benefit analysis to Merrill Lynch for offering this product to service.
第三,要求他们整合,实施计划,做出成本效益分析,以让美林推出该产品。
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