成本对象

确定成本对象等方法，实施全成本核算。

Fix cost object , using all-cost assessment .

成本对象：成本对象是某些特殊用途例如某个研究项目用来归集费、税的容器。

Cost Object : A Cost Object collects expenses and revenues for a particular purpose , such as a research project .

因此，整个餐饮部门（包括厨房服务中心）可以选择菜品作为成本对象。

Therefore , the whole food and beverage department ( including the kitchen service center ) can choose dishes as cost object .

通过数学方法直接建立资源消耗与影响因素之间的关系，通过对混合作业参数的度量得到相应成本对象消耗的资源，避免了利用动因系数法分配造成的产品成本失真。

The relation between resource and influencing factors is established by means of mathematical method , and resource consumed by cost object is gotten by means of measuring parameters on mixed-processing activity .

本文从成本核算对象、成本核算要素、成本分配方法以及成本计算办法等层面，探讨了基于作业成本思想的MRPⅡ成本核算方法。

This article discusses the method of MRP ⅱ costing from the object and the element of costing and the method of cost admeasurement as well as the costing based on activity cost idea .

施工承包合同与工程成本核算对象之间有着非常密切的关系。

There is very close relationship between the construction contract and the construction cost accounting .

独立学院要按学生的专业类别来划分教育成本核算对象，分为直接或音接成本两部分；

The independent colleges should calculate their education cost according to students'majors awl divide the cost into a direct one and indirect one .

广东省方面，降低社会保险费成本的对象主要是失业、医疗、工伤险三种，预计到今年年底为该省企业节省开支约350亿元。

Guangdong province cut the premium rate for unemployment , medical and working injury insurances , saving corporate expenditures by 35 billion yuan .

同时，鉴于高等学校所提供的教育服务种类繁多，本文将成本核算对象界定为高等学校向在校本科生和研究生提供的全日制学历教育服务。

In this dissertation , accounting object of the educational cost is defined as the full-time academic educational services provided to undergraduate and graduate Higher schools .

对高级制造技术下的成本计算对象进行了理论探讨，提出了高级制造技术下的成本计算对象的新观点，并对高级制造技术下的产品成本特性进行了分析与归纳。

A new viewpoint of costing objects under the AMT is put forward , and the characteristics of product cost under the AMT are analyzed and concluded .

由于人才成本计算对象的特殊性、费用计量的复杂性等原因，目前高校人才成本的计算只是一种粗略的估算，缺乏科学性与合理性。

The present accounting is only a cursory estimate and is lack of science and rationality due to the particularity of the object of accounting and complexity of expense measure .

在这种情况下，应对该项施工承包合同作分立处理，即以每项资产作为施工工程成本核算对象。

Under such situation , should make separated treatment for each construction contract , that is to say , should take each item of the assets as the construction cost accounting object .

第二章介绍了成本核算对象、成本项目以及进行单船分货种分操作过程的成本核算办法。

In chapter 2 , the author discusses the objects of cost accounting , the cost items and the way of cost accounting for respective vessel in different operation process and cargo .

认为环境成本核算对象可以分别按成本动因、成本发生地和成本责任主体确定；

The paper argues that the environmental costing objective could be recognized from the reasons of cost fluctuation , the place of costs happening , and the cost responsibility of people or entities .

在分析了高校教育成本核算对象、成本核算范围及成本项目、成本核算方法等问题之后本文归纳了高校教育成本核算的一般程序。

After analysing the calculating object of university educational cost , the range of cost calculating and cost projects and other issues like methods for calculating , this article sums up the general procedure of educational cost calculation .

其次是成本管理对象的变化，客户需求的多样化、个性化迫使企业的成本管理对象应转移到市场、顾客、成本中心、作业以及产品等多种成本对象。

Secondly it was manifested for the change in cost management objects and diversification of customer demand compel the cost management objects to be transferred to market and customer , cost center , activity and product and so on .

本文从成本管理对象、管理内容、控制体系3个方面提出了现代企业制度下，成本管理观念的更新与相适应的成本意识。

In the condition of modern rules and regulations at enterprise , the renewal of sense for cost management and the cost ideology were put forward from object of cost management , content of cost management and control system .

从物流成本计算对象确定、计算体系构建及帐务处理和利用作业成本法分配物流成本三方面来论述我国企业物流成本计算标准的设想。

The appurtenance flows the costing object certain , compute the system set up and the accounts handles process with make use of the homework cost method allotment logistics cost three aspect to discuss the our country the business enterprise logistics costing to conceive standard .

略论大学成本控制的对象与策略

A study on the targets and strategy of university cost control

成本会计的对象是生产成本；

The objective of costs accounting is production costs .

文章以工业污染的社会环境成本为研究对象。

This paper takes the social environment cost of industrial pollution as research object .

阐述了工程施工项目成本控制的对象和内容、组织和分工、实施阶段和方法；

The object , content , organization , divide of work , implement phase and methods of the project cost control are expounded ;

人们都习惯了那笔奖金收入，但是奖金是可以由公司任意决定的，并且也会成为公司缩减成本的第一对象。

People get used to counting on that money , but a bonus is discretionary and the first place a company would look to cut .

传统成本管理的对象是公司内部的运营过程，而对采购与销售环节则相对忽视，对于企业外部的价值链更是重视不足。

The object of the airlines'traditional cost management is internal operation process , with little care about procedure of purchase , sale and external value chain .

价值工程作为一种科学的管理方法，旨在通过提高研究对象的功能以及降低成本达到提升对象价值的目的。

Value engineering is a scientific method which aims to enhance the function and lower the cost in order to increase the value of the object .

基于此，本论文以农村劳动力再生产成本作为研究对象，对其在1983&2003年间的变化进行实证分析，识别影响孩子质量的因素，并对观察到的现象做出经济解释。

Taking reproduction cost of rural labor as object , the paper analyzes change of it in 1983-2003 , identifies some kinds of factors that affect on it , and gives economic answer .

研究表明这些模型多是以软件开发的直接成本为研究对象，而以软件开发的间接成本为对象的测算方法和模型基本上没有。

The results show that these models mainly take the direct cost of software development as the research object , but there are no estimation methods and estimation models about indirect costs of software development .

以会计学成本为研究对象，追溯成本所扮演的角色，讨论会计学成本的属性，分析经济学对会计学成本的突破。可以为我们提供了一个理解会计学成本的经济学视角；

To study accounting cost , retroact roles that the cost has been playing , discuss characteristics of accounting cost , analyze that economics surmount the accounting cost can provide us to comprehend accounting cost from an economics angle .

第二部分对政务大厅运行多年所产生的积极作用进行了陈述，政务大厅的产生促进了服务型政府的建设，提高了办事效率、降低了行政成本，服务对象广泛参与监督。

In the second part , the author stated the positive role of the government hall . It has contributed to the building of the service-oriented government , and improved the efficiency . It reduced administrative costs . Many clients involved in monitoring .

本文以施工成本为研究对象，运用系统分析法、风险分析法、不确定性分析法、比较分析法等研究方法，基于不确定理论对建筑工程项目施工成本管理进行了研究。

In this paper , construction cost was regarded as the research object . Construction cost management was studied by several research methods , such as system analysis method , risk analysis method , uncertainty analysis method , and comparative analysis method , based on uncertainty theory .