成本会计制度

建立了成本会计制度和现代化的管理体制，很大程度上提高了军工生产的效率。

Setting up a cost accounting system and modern management system , improving the efficiency of military production at a great extent .

随着医疗市场的发展，传统的医院成本会计制度以及传统的成本管理模式开始暴露其缺陷，已逐渐无法应对目前医院经营环境的变化和需要。

With the development of medical market , the defects of traditional cost accounting system and cost management mode in hospitals have been exposed to view .

iasb的改革将会在决定哪种银行资产必须以市价计值、哪种资产可以根据平滑市场波动性的所谓的摊余成本会计制度进行计值上提供更大的灵活性。

The IASB reforms will allow more flexibility in determining which bank assets must be marked to market and which can be valued according to so-called amortised cost accounting , which smooths out market volatility .

成本会计制度的设置

Installation of a cost system

总体来说，生产与存货循环内部控制包括存货的内部控制和成本会计制度的内部控制两部分。

Generally speaking , internal control of production and inventory cycles includes both internal control of inventory and cost-accounting system .

以往传统成本会计制度的作法对作业弹性大、产品与服务内容多样性高的物流业而言，并不适用。

Formerly the way of traditional cost accounting system is not applicable to logistics which is high in task flexibility and products and service contents diversity .

而系统设计则要求在充分了解企业特点和应用条件的基础上，通过作业的认定与整合，对作业链进行描述，从而提高成本会计制度设计的可操作性。

System designing require a full knowledge of enterprise 's characteristic , and description of activity chain , which is to improve maneuverability of ABC system .

结论：疾病预防控制机构应逐步引入成本会计制度，以规范、完善我国疾病预防控制成本核算方法。

Conclusions : The system of cost-accunting should be applied in CDC , and then the methods of disease control and prevention service cost accunting could be regulated .

对策及建议：作业成本会计制度必须建立在清晰严密的业务流程之上，只有通过作业分析识别并消除不增值的作业及浪费，才能有针对性地控制成本。第三，企业的信息化建设滞后。

Recommendations : activity based costing should be built upon the clear and precise business processes . Only through the analysis of activities and eliminate the unnecessary activities , companies could control cost accordingly . Thirdly , the information system of local companies is weak .

在此背景下，本文提出的主体研究思路为：1、确定符合企业特点的成本会计核算制度。

Based on this background , the main research approaches of this thesis including : 1.Determine a cost control accounting system which fit the characteristic of KMC . 2 .

他表示：目前的草案可能尚未在公允价值'会计制度与摊余成本'会计制度之间实现恰当的平衡。

It would seem that the current draft may not yet have struck the right balance between fair value ' accounting and amortised cost ' accounting , he says .

主要有两种确定存货价值和销货成本的会计制度，即永续盘存制和定期盘存制。

The two major alternative accounting systems for determining the value of inventory and the cost of goods sold are called the perpetual inventory system and the periodic inventory system .

基于成本核算的高校会计制度改进研究

Study on Improvement of Higher Education Accounting System Based on Cost Calculation