制造成本法

介绍产品成本预测理论&制造成本法，运用基于CAPP工艺数据进行产品成本预测与分析；

The cost estimation theory - the Method of Manufacturing Cost is introduced , and the product cost based on the manufacturing technology of CAPP is estimated and analyzed .

制造成本法的演进及发展思路

Further Considerations on the Evolutions and Developments of Manufacturing Cost System

完全成本法、制造成本法和变动成本法的比较

The contrast of Full costing Manufacturing costing and Variable costing

探讨在制造成本法下，如何进行产品定价。

It discusses how to set price according to cost .

浅谈制造成本法下的成本核算

Superficial view of cost accounting through manufacturing cost

改进制造成本法的一点思考

Thinking on the Improvement of Manufacturing Cost Approach

现行会计实务中所采用的制造成本法是以传统式损益确定程序为计算模式。

The present accounting system , adopting cost-making method , centers around the calculating mode of traditional mode .

制造成本法、完全成本法和变动成本法因其各自的特点、使用对象和范围的不同，可从不同的角度满足企业成本计算和成本管理的需要。

Manufacturing cost , full cost and variable cost can meet different demands for companies because of their different characteristics .

变动成本法和制造成本法在实际工作中的应用浅析会计电算化在实际工作中的运用

Application of Variable Cost Method and Manufacture Cost Method in Working Practice The Usage of Electronic Accounting In the Present Situation

经济的发展使得成本的内涵与外延不断扩展，成本管理的范围也逐渐扩大，制造成本法已不适应时代发展的需要，作业成本法应运而生。

The intension and extension of cost have been ceaselessly extended because of economic development , and the extent of cost management was gradually spread too .

通过3个例子来比较制造成本法和变动成本法下的利润，得出结论：在业绩评价中应根据企业的实际情况谨慎选择成本计算方法。

Compares the absorption costing method and the variable costing method by three examples . The conclusion is that it should be careful to select the costing methods in evaluating performance of management .

会计制度的改革使成本核算从采用完全成本法改为制造成本法，从而带来成本要素、成本核算流程的变动。

The reform of accounting system has transformed the cost accounting from complete cycle cost into manufacturing cost ; this leads to the change of cost makings and the programme of cost accounting .

软件标准成本系统是针对制造成本法不能提供有助于成本控制的高相关度成本信息而设计出的一种控制系统。

The software standard cost system is a kind of control system designed due to a manufacturing cost method can not provide contributes to cost control with cost information with high related degree .

制造成本法是我国现行有关会计制度规定的企业计算成本的方法，但在实际中，企业为了加强内部管理或适应成本管理的需要，也采用完全成本法和变动成本法计算成本。

According to related accounting regulations of China , companies calculate cost on basis of manufacturing cost , but actually , some companies also calculate full cost and variable cost in order to improve cost management .

本文在比较完全成本法与制造成本法的基础上，分析了制造成本法下的成本要素、成本计算和成本核算流程，举例说明了采用制造成本法如何进行成本核算。

Based upon the comparison between the complete cycle cost and manufacturing cost , the author analysis cost makings cost calculation , and programme of cost accounting through manufacturing cost method and gives examples to illustrate how to make cost accounting through manufacturing cost .

制造成本法与变动成本法均属于收益计量方法，但是由于两者的理论依据及核算方法不同，导致在存货计价及利润额计算上两种方法计算的结果往往不一致。

Although both manufacturing costing and variable costing belong to the calculation method of profits . They have different theoretical basis and method of accounting . By using the two method , the different results of inventory measure and profit account are obtained , and this usually causes misunderstanding .

这对其他重型机械制造企业运用作业成本法起到了一定的借鉴意义。

All these would be used for reference for other enterprises of heavy machinery manufacturing industry .

正是基于纺织行业的这些新变化，在经过实地调查之后，我们认为纺织制造企业应用作业成本法的条件已经基本成熟且十分必要。

Because of this new changes in the textile industry , we think that the applications of ABCs in the textile manufacturing industries is urgent and possible after our investigations .

第三，将作业成本法（Activity-basedCosting，简称ABC）引入物流成本计量，建立了制造企业物流成本ABC计量模型，并详细分析了制造企业运用作业成本法计量物流总成本的可行性。

To fulfill this aim , this article imports the activity based costing into the measurement of logistics cost and analyzed in detail the feasibility of measure the logistics total cost by the activity based costing in manufacture .