产品成本核算是指把定时期内企业生产过程中所发生的费用，按其性质和发生地点，分类归集、汇总、核算，计算出该时期内生产费用发生总额，并按适当方法分别计算出各种产品的实际成本和单位成本等。
产品成本核算专员 Product Cost Specialist
新产品成本核算 Cost calculation for new products
产品成本核算的分步法 process costing of product
装入产品成本核算报表 OKSL Import product costing reports
产品成本核算应用范围 KKMN Product costing application area
产品成本核算的分批法 job order costing of product
产成品成本核算 finished goods cost accounting
产品别成本核算 cost accounting by products
本文对中国的农产品成本核算指标体系进行了较系统的研究。
This thesis studies index system of the costs and returns account of agricultural products in China.
由于陶瓷制造生产工艺的特殊性，传统的产品成本核算方法难以奏效。
The methods of traditional cost calculation are not useful, due to the particularity of manufacturing technology in ceramic industry.
作业成本法以“作业”为载体进行成本的分配，客观地描述了资源消耗与产品成本之间的关系，使成本核算的结果更加准确。
Activity-based costing allocates costing by activity, objectively illustrates the relationship between resource consumption and product cost, which keeps the result of cost accounting more accurate.
应用推荐