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。
In a job order costing system, product costs are accumulated by individual jobs and are summarized on job order cost sheets.
分批法单独核算某一批次的成本并将成本信息汇总在批次成本计算表上。
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