成本库

经营性ABM以作业分析为核心，评价作业的有效性和增值性，详细介绍了煤炭企业建立的作业成本库和资源成本库，并结合实例运用作业分析进行作业的改进。

Operational ABM has centered on activity-based analysis in order to appraise the effectiveness and value-creating ability of specific activity , in which an activity-based cost pool and a resource pool are established for coal enterprises , and an activity improvement is carried out in a case study .

一般说来，分配成本库的成本分配率的计算公式如下

In general , the formula of cost rate allocating cost pool is shown as the following

成本库是对各种成本的简单组合。

The cost pools are simply groups of individual costs .

这一公式可以应用于任何一个成本库。

This formula can be applied to any cost pools .

作业、成本库和成本动因数量如表16-5所示。

The data of activities , cost pools and volume of drivers are shown as Exhibit 16-5 .

再如，就质量检验次数和检验时间两者而言，哪一个作为检验成本库的成本动因更合理？

Between the inspecting times and number of inspection , which one is the reasonable cost driver of inspecting cost pool ?

一旦作业和成本库被确定了，我们就应当接着选择确定成本动因以便将间接费用分配到各种产品之中。

Once the activities and COST pools are identified , we should choose the COST drivers to assign the overhead to products .

将各作业成本库价值按作业动因分配计入最终产品或劳务成本计算单，计算完工产品或劳务成本。

The expenses in the operating cost base are then distributed and reckoned to the finial products or the labor services ' account according to the motive resource , and lastly the cost is calculated .

以各被合并作业成本库的资源费用占全部被合并资源费用的比重为系数、将代表性成本动因表示成被合并成本动因的线性组合，是保证成本信息准确的充分必要条件；

The sufficient and necessary condition of assuring cost information to be accurate is that the representative cost driver is expressed the linear combination of merged cost drivers which weight coefficient is the proportions of each merged activity cost to all merged activity cost ;

生产成本管理知识库系统开发工具的研究

The Study on Development Tool of Manufacturing Cost Management Knowledge Base System

一种低成本电子化库位控制系统

A Low Price Electronic Stock Unit Control System

这类论坛吸引受众频频回头，从而建立起有助于降低编程成本的内容库。

Such forums keep audiences returning and build libraries of content that help to lower programming costs .

减少资产管理存储库中的复用成本对于存储库的寿命和价值是至关重要的。

Reducing the reuse costs in an asset management repository is critical to the longevity and value of the repository .

论文认为，要真正实现GIS组件库的实用化、降低组件使用成本，GIS组件库系统需要达到一定的规模。

If want to realize the practicality of RCL and reduce the reusing cost , GIS RCL is required to manage massive component data .

发电成本优化决策知识库系统概述

Knowledge base system for optimizing generation cost in electricity market

建立最低制造成本的公差知识库

Tolerance Repository Established for the Lowest Manufacturing Costs

采用数学模型和知识模型相结合的方法，对发电企业的发电成本相关问题进行研究，建立了发电成本优化决策知识库系统。

The KBS for optimizing electricity cost was established by researching something about generation cost based on the method of combining mathematic model with knowledge model .

净收益贴现值对成本比率；净收益贴现值对成本比率例如，购货成本库的成本分配率是指每一定单的成本。

Ratio of discounted net benefit to cost For example , the cost rate of purchasing cost pool is the cost per purchasing order .

为了将各种成本分配计入各种产品，成本会计人员必须为所有作业和相应的成本库计算分配率。

For assigning costs to products , cost accountants must calculate the cost rates of all activities and corresponding cost pools .

根据生产成本管理知识的特点，提出了生产成本管理知识的表示方法，并且介绍了基于该表示方法的生产成本管理知识库系统的开发工具。

This paper advances the representation method of manufacturing cost management knowledge , according to the characteristics of manufacturing cost knowledge , and introduces the development tool of manufacturing cost management knowledge base system based on this representation method .