In the article, the author put forward some ideas about the application of parallel process costing in assembly enterprise.
特别是在装配式多步骤加工企业中，平行结转分步法下，对两者内涵的分析尤为重要。
In a process costing system, after processing is completed, the cost of the goods moves with them into finished goods inventory and cost of goods sold.
在分步法中，当各工序都结束后，产品成本依次转入产成品帐户和产品销售成本帐户。
This flow chart, shown below, summarizes the overall costing process.
这张流程图如下所示，概括了成本计算的全程。
The costing process for nominated suppliers also involves the client's quantity surveyor.
指定供应商的成本核算过程也涉及到客户的施工技术员。
Increasing this value can increase the network flow rate and speed up the process of copying map outputs, while also costing more CPU usage.
增加这个值可以提高网络传输速度，加快复制map输出的过程，但是也会增加CPU使用量。
Assistant Accountant Scope of role: full set of books, costing, Journal vouchers. Daily financial process management, efficiency improvement. Good command of English.
助理会计：职位要求：填写帐簿，成本计算，分类帐凭证，日常财务账目处理，工作效率高，良好的英语。
The costing of university reform affects the reform motive formation, the reform way choice, the reform process advancement, the reform management improvement and the reform performance appraisement.
大学组织变革成本核算影响着大学组织变革的动机形成、路径选择、过程推进、管理质量和绩效评价。
The present paper illustrates that the proper combination of various cost accounts can form an organic process, its effectiveness meaning that of costing.
通过示例，说明各成本账户的有机配合，形成成本账户流程，其有效性也即意味着成本会计核算的有效性。
At last, the process of costing and controlling, based on standard costing, is given in a medical company.
最后以某医药股份公司为例，阐述了基于标准成本的成本核算与控制过程。
Target costing system is a strategic technique which can guarantee the reasonable profit for the enterprise in the process of new product development.
目标成本系统是在新产品开发过程中从战略上保证企业获得合理利润的一种技术方法。
Based on workflow management system and using activity based costing method, this paper presented a way to create a activity based costing system oriented to PLE Software process.
基于工作流管理系统、使用作业成本法提出建立面向PLE软件过程的成本管理系统的方法。
The paper introduces the process flow, pri- mary installation and equipment, treatment effect and costing and summarizes the characteristics.
文章介绍了接触氧化-二氧化氯消毒处理工艺的工艺流程、主要设施与设备、处理效果及处理成本，总结了工程特点。
Such tools as JIT, Business Process Reengineering (BPR), Activity-Based Costing (ABC), would greatly facilitate the rationalization of hospital logistics.
准时制(JIT)、业务流程重组(BPR)、基于活动的成本分析(abc)将为医院物流合理化提供有力工具。
And as to the cost account of work-in-process, we cannot simply adopt method of equivalent units, norm proportion or norm costing method.
而在产品占用费用方面，不能简单地采用约当产量法、定额比例法或定额成本计算法进行核算。
And as to the cost account of work-in-process, we cannot simply adopt method of equivalent units, norm proportion or norm costing method.
而在产品占用费用方面，不能简单地采用约当产量法、定额比例法或定额成本计算法进行核算。
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