作业成本法是一种先进的成本计算方法。
Activity-based cost analysis is the method analyzing the cost around activity.
作业成本法是适应现代企业而产生的一种成本计算方法。
As a method of cost control management, activity-based costing (ABC) was adapted to modern enterprises. enterprise concept and cost management concept was impelled.
第五，改变成本计算方法，引入作业观念，实行目标成本管理体系。
Fifthly, improve cost count means and carry out Activity-Based cost.
完全成本法与变动成本法是两种不同的成本计算方法，有着各自不同的特点。
Complete cost method and variable cost method are two different cost calculation methods with distinct characteristics.
传统施工企业的成本计算方法不能正确客观地反映出企业施工阶段的实际消耗。
The traditional methods of construction enterprises can not correctly reflect objectively the actual consumption of the construction phase.
作业成本法相对来说优点更多，是现代企业成本管理中成本计算方法的最佳选择；
The operation cost method relatively has more advantages, which is the optimal selection of cost calculation method in modern enterprise cost management.
作业成本法不仅仅是一种先进的成本计算方法，更是一种成本控制和企业管理手段。
Activity-based Costing is not only a kind of advanced method about cost computing, but also a kind of cost control and method of enterprise's management.
不同的成本计算方法往往导致不同的成本计算结果，从而影响产品盈利能力的评价结果。
Different cost accounting methods usually lead to different cost accounting results thereby having their effect on the results of product profitability evaluation.
可利用计算机强大的检索功能和快速计算的特点选用适当的成本计算方法使会计数据更加精确；
The way of cost calculation making use of mighty searching function of computer and the swift calculation to make the accountancy data more accurate.
企业生产经营活动中如何获得准确、高效的成本信息，其关键在于采用一种科学合理的成本计算方法。
To running enterprises the key is to adapt a scientific and reasonable costing approach to meet the requirements-accurate and efficient costing information.
产品成本计算方法的选择、产品成本计算的品种法、产品成本计算得分批法、产品成本计算的分步法。
The calculating method of the material cost, the salary and welfare, the power expense, the depreciation and so on;
虽然偶国的成本计算方法初步有了改善方案，但具体的运用及实施还不完全，很多方面有待进一步改善。
Though the cost computing technology of our country has schemes of improving tentatively, concrete application and implementation are also incomplete, a lot of respects remain to be further improving.
ABC法是一个以作业为基础的科学信息系统，它不仅是一种成本计算方法，更是一种成本管理的思想。
ABC method is a scientific information system based on operation. It is not only a way concerning cost calculation, but even a thinking of cost management.
介绍了基于BOM的产品成本计算方法的理论建模、系统的总体设计方案、功能设计以及系统实现的关键技术。
Introduces the theory modeling based on products cost computing method on the basis of BOM, overall plan of design, function designation and key technology of the system.
认股权证作为一种长期资金的筹资方式，其资本成本必须予以考虑。但是使用传统资本成本计算方法不能反映其真实成本。
As away of financing the long-term capital, the capital cost of the warrants should be thought over, But the traditional calculation methods can, t reflect it, true cost.
一个成功的内部转移价格不仅仅要适应企业自身的成本核算机制，又要尽可能避免传统成本计算方法下转移定价所带来的弊病。
A successful mechanism of transfer price can be seasoned with the company costing system, at the same time, it can overcome the inherent shortcomings of the traditional costing system.
使传统成本管理的观念、手段、成本结构、成本计算方法、成本控制内容等发生了巨大的变化，因而探讨新经济对成本管理的影响具有深刻的现实意义。
With these new characteristics of running business, the traditional Cost Management has been changed a lot in terms of concepts, approaches, structure of cost, methods…
本文就存货成本计算中，不同计算方法对成本、利润、税金的影响，进行分析研究。
This paper analyses and studies the influence of cost of the inventory on cost, profit and taxes when different methods of calculation are used.
本文就存货成本计算中，不同计算方法对成本、利润、税金的影响，进行分析研究。
This paper analyses and studies the influence of cost of the inventory on cost, profit and taxes when different methods of calculation are used.
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