成本计算方法

本文从会计层面和技术层面对作业成本计算方法的进行了解析。对作业成本法的应用基础进行了改进，提出了作业成本法的引导模型，给出了作业成本法的选择流程。

First , the paper analyzes the activity costing method from aspects of accounting and technology , improves its application basis , puts forward its pilot model and presents its choice flow chart .

因此，寻找一种新的适合流程工业企业生产运作模式和成本结构特性的成本计算方法有很强的理论意义和现实意义。

Therefore , to find a new suitable mode of operation of process manufacturing production and cost structure characteristics of the costing method has a strong theoretical and practical significance .

而ABC法作为一种新的成本计算方法，它能准确地计量产品的成本。

As a new method , activity-based costing can account costs accurately .

国有企业MBO定价中的权益资本成本计算方法问题研究

Methods of calculating the cost of equity in alternative asset pricing for state-owned enterprises

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。

3 , 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 .

论文采用基于活动的成本计算方法（ABC）来提供可靠的成本数据，用一个一般性制造企业的例子，阐述了应用ABC方法过程中具体的数据收集、分配、及计算过程。

This paper applies Activity Based Costing ( ABC ) to provide reliable cost data . An illustrative example from a general manufacturing enterprise was taken to describe the application of ABC , including data collection , cost location and the computation process .

两种喷涂工艺的成本计算方法

Calculation of Unit Material Cost for Dry and Wet Coating Processes

债券资本成本计算方法的改进

An Improvement of the Method to Caculate the Bond Capital Cost

电力生产环境成本计算方法的研究

Study on calculation method of environmental costs for power generation

对不同级别矿产储量勘查成本计算方法的讨论

On the calculation of prospecting costs for different categories of mineral reserves

零售业物流成本计算方法及其案例研究

The Cost Accounting Method of Retail Industry and Case Study

铁路客货运输作业成本计算方法研究

Study on cost calculation method of passenger and freight operation

存货先进先出计价法存货成本计算方法。

First-in first-out costing of inventory The method of process costing used .

市场环境、生产方式等的变化导致了传统成本计算方法的众多缺陷，作业成本法从成本动因入手，为间接费用的准确分配提供了一个良好的工具。

The transformation of market and production makes the traditional costing many limitations .

成本计算方法浅议

A brief talk on the methods of cost accounting

水利工程可比成本计算方法探讨

Discussion on the Calculating Method of the Comparable Costs in Water Conservancy Projects

环境成本计算方法初探&以某化肥厂为例

On the Environmental Cost Accounting by Taking an Example of a Chemical Plant

协同商品设计概念方案成本计算方法研究

Cost Calculating Method for Collaborative Commodity Design Conceptual Scheme

论成本计算方法与改革模式

Study on Cost Calculating Way and Reform Pattern

现行要素资金成本计算方法的缺陷与改进

Some Demerits of the Current Method to Calculate Respective Capital Cost and Its Improvement

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。

Doing Homework Fifthly , improve cost count means and carry out Activity-Based Cost .

锌系磷化粉液快速成本计算方法

A Fast Calculating Method of the Cost of Zinc-Series Phosphating Flour and Phosphating Solution

基于业绩评价的成本计算方法比较

Selection of Costing Methods for Performance Evaluation

经济学视角：后进先出法与先进先出法存货成本计算方法。

From Economic Perspective : the LIFO and the FIFO ; The method of process costing used .

通过实例，与传统成本计算方法进行比较。

The differences between the traditional and the model presented in this paper are compared by a case study .

所有快件需征收基于油价指数的燃油附加费。铁路客货运输作业成本计算方法研究

Index linked fuel surcharge is imposed to all shipments . Study on cost calculation method of passenger and freight operation

此文分别从管理层（收购方）和国有资产管理机构（出售方）两个角度出发来阐述权益资本成本计算方法的选择问题。

This thesis presents knowledge of choosing the methods of calculating the cost of equity from two different points of view .

但是使用传统资本成本计算方法不能反映其真实成本。

So I try using the B-S model and CAPM to calculate it , s capital cost , and give an example .

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 ;

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 .