这一业绩评价经历了三个阶段:最初,人们核算与评价的依据是实际主要成本(Actual Primary cost),这种主要成本只包括材料和人工费用,而不包括间接制造费用,也称为直接成本计算的业绩评价。
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文章就目标成本管理在高校后勘管理中的作用以及在后勤企业管理实际应用中的三个主要环节进行了详细的论述。
This paper analyzes the effect and expounds the three more important links of the target cost management in logistics of universities and colleges in detail.
医院在对科室或护理单元进行绩效考核时,应主要以实际工作量水平、成本控制情况、医疗质量指标为考核依据。
Actual workload, cost control and medical quality were considered to be key factors in department or nursing unit performance evaluation.
计算成本流动(从存货到销售成本的价值流动)的四种主要方法是什麽?这些方法与销售的产品的实际流动之间有什麽联系?
What are the four major alternatives for calculating cost-flow (flow of value from inventory to COGS)? How do these relate (if at all) to the physical flow of products sold?
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