企业成本核算

大型造船企业成本核算系统的设计与实现

Design and Implement of Cost Accounting System in Large-sized Shipbuilding Enterprise

Excel5在企业成本核算中应用实例

Application of Excel 5 to the Cost Accounting in Enterprise

基于《建造合同》准则的施工企业成本核算

Cost Accounting of Construction Enterprises Based on the Rule of Construction Contract

投入产出理论在企业成本核算中的应用

Application of Investment and Production Theory in Business Cost Accounting

改革现行的矿山企业成本核算体制，将矿山企业的生态环境补偿与修复费用纳入矿山企业成本。

Bring the eco-compensation and reclamation fee into the mining enterprise cost .

变革煤炭企业成本核算的思路

Some Thoughts on Reform of Coal Cost Accounting in the Coal Production Enterprises

煤化工企业成本核算信息系统

Cost Accounting Information System for Coal Chemical Enterprises

农业企业成本核算规范化的研究

A Study of Cost Keeping in Agricultural Enterprise

创建第三方物流企业成本核算模型探析&基于时间驱动作业成本法

Cost Accounting Model of Third Party Logistics Enterprises : Based on Time-Driven Activity-based Cost

基于作业成本法的第三方物流企业成本核算与管理研究

A Study on Cost Accounting and Management of Third Party Logistics Enterprises based on Activity-based Costing

符合可持续发展的企业成本核算模式研究

Study on Enterprise Cost Accounting Models

物流环境的变化引起了物流企业成本核算方法的改变。

The changing logistic environment has led to the advancement of the cost accounting method in a logistics enterprise .

在建筑施工企业成本核算方面，国内的研究主要是集中于利用作业成本法改善企业成本管理。

In the cost accounting of a construction enterprise , the domestic research is mainly focused on using ABC to improve enterprise cost management .

远洋集箱运输企业成本核算使产品成本的归属性大大的提高，提高了产品成本计算的准确性。

The open sea collection box transportation enterprise cost accounting causes the product cost the ownership big enhancement , enhanced the product cost computation accuracy .

对两种方法做了比较分析，验证了该方法在施工企业成本核算中的有效性。

Furthermore , after a comparison between the two modes , we verified the validity of the new mode in the cost-accounting system of construction enterprises .

将生态效率引入企业成本核算主要是突出环境成本核算的重要性，并且完善了成本核算方法。

Introducing ecology efficiency into private costs calculation mainly prominent the importance of environmental costs calculation . And the author has perfected the cost accounting methods .

二是适用法律的错误，把一个与该案无任何关系的关于运输企业成本核算有关规定方面的文件作为判决依据。

On the other hand , a document concerning cost accounting in transportation industry and without any relation to this lawsuit , was adopted as judgement criterion .

本文通过分析港口企业成本核算现状和存在的问题，指出成本信息失真、成本与生产经营脱节等问题可通过作业成本法的引入得到解决。

Because the traditional cost management accounting system has no relation with cost decision-making , a set of advanced cost costing system should be introduced into Port industry .

通过对煤化工企业成本核算的分析，全面系统地介绍包钢焦化厂成本核算管理信息系统的实施方案和系统特点。

Through costing analysis of coal chemical enterprises , the paper comprehensively introduced the implement schema and characteristics of costing information system in Coking Plant of Baotou Iron-steel Group .

介绍了作业成本法的基本原理，分析了其在物流企业成本核算中的实施步骤，推导出物流企业作业成本核算的基本原理。

ABC introduced the basic principles of analysis of the cost of logistics enterprises in the implementation of steps to derive logistics operations of the basic principles of cost accounting .

阐述水运工程设计企业成本核算工作中存在的问题和推进项目成本核算的必要性，提出改进项目成本核算的思路及工作中应注意的问题。

This paper introduces the problems in cost accounting of design enterprises for port and waterway engineering , expounds the necessity of promoting project cost accounting , and puts forward ideas on improving project cost accounting and problems of attention in the work .

目前，在国内企业成本核算中，要准确计算出电能成本需要及时掌握现场真实数据，而传统的耗时、耗力而且容易出错的人工统计编制报表，工作繁锁、落后。

At present , in the domestic enterprise cost accounting , in order to accurately calculate power cost need to grasp scene data , and the traditional time-consuming , consumption of force and error-prone artificially statistics compiling reports , numerous lock , backward .

企业成本核算效果和成本管理水平作为影响会计信息质量的关键因素，一定程度上决定着出口企业应对反倾销的成败。

The success or failure of export enterprises ' countering antidumping depends on its institutional mechanism for rapid response and support of accounting information , but the quality of accounting information is determined by the impact of cost accounting and the cost management level .

然而由于传统会计在企业成本核算中存在固有的缺陷，使得物流企业成本核算与管理问题不仅成为制约物流企业市场拓展的瓶颈，也是阻碍物流企业内部的有效运营管理与决策、资源优化配置的症结。

However , the traditional cost accounting method has connatural limitations , so the cost accounting and management not only is the bottle neck of the market development , but also is the sticking point of effective operation management , decision-making , optimized resource collocation .

本文在分析和比较任务成本（MissionCosting）与作业成本（Activity-basedCosting）的前提下，将任务成本与作业成本结合起来构建了企业物流成本核算的M-A模型框架。

At the base of analyzing and comparing mission costing and activity-based costing , an M-A model of logistics costing in enterprise has been built under the condition of combing the two methods .

谈铁路运输企业质量成本核算及分析

Discussion and Analysis of Quality Cost Accounting of Railway Transportation Enterprises

推进水运工程设计企业项目成本核算

Promoting Project Cost Accounting of Design Enterprises for Port and Waterway Engineering

现代企业质量成本核算的探讨

An Inquiry into the Quality Cost Accounting in Modern Enterprises

离散制造企业质量成本核算模型及系统实现

Research and Implementation of Quality Costing Model for Discrete Manufacturing

关于企业物流成本核算的基本原理研究。

Research on the fundamental principle of logistic cost account .