成本归集

CIMS环境下MRPⅡ与成本归集一体化的实现

Integrate MRP II with Cost Absorption in CIMS

同时，也实现了从零部件级或工序级的生产订单的成本归集、成本控制和项目核算。

Also achieved level components or processes from the level of production cost collector orders , cost control and project accounting .

笔者利用企业成本归集的理论与方法，结合医院实际，探讨了医院中不同对象成本归集的方法。

Based on the hospital characteristics , different ways of collection of hospital cost was investigated through business cost collecting theory and method .

从采购申请到采购订单的自动生成，并实行一一对应跟踪管理，达到严格的预算监控和成本归集目标；

Automatic produce the data from purchase application to purchase order , follow and manage the information one-to-one , the strict budget control and cost collecting can be reach .

模型中成本归集和成本动因的选择、有偿使用费的分摊与补偿机制设计，均充分考虑了我国高校现行的会计核算系统、高校组织结构及管理现状等。

In this model , the design of cost collector and the choices of cost drives are fully taken into account our current accounting system , organizational structure and the status quo of management in colleges and universities .

对其中成本归集单元的成本分配，与文献中有关联产品成本分配的结构法类型的模型不同，提出了功能法类型的成本分配模型&协同成本模型。

As for the cost distribution of cost allocation unit , raising cost distribution model based on function method & co-operative cost model , which is different with the relative products ' cost distribution model based on structure method in reference literatures .

医院成本的归集是将成本进行汇总的过程。

Collection of hospital cost is a course of gathering cost .

质量成本的归集和核算

The Collection and Assignment about the Cost of Quality

实现了成本数据归集网络化管理，建立电子刷卡系统。

Achieve the cost data imputation network management ; build the system of E card system .

医院成本的归集

Collection of hospital cost

按照所签订的责任合同的规定，责任中心和上一责任层次需分别对本级责任成本进行归集并监督及管理责任预算执行的具体情况。

The responsibility centers and higher centers in accordance with the contract liability rules control the implementation of responsibility budget and impute responsibility cost of this level .

在此基础上，进一步介绍环境成本的归集和分配，重点分析环境成本的分配方法。

On this basis , it continued to introduce the aggregate and distribution of environmental costs . In this part it focuses on the method of environmental costs distribution .

本文以经济行为为成本费用的归集对象建立了行为成本核算系统和以行为成本为基础的运行机制。

This article selects the economic behavior as the cost calculate center , and constructs the behavior cost calculate system and the management method based on behavior cost .

以S企业板式家具车间为例，进行了质量成本数据的归集、核算、分析，并依据分析得出的结论，对车间的质量成本进行了控制。

Taking the S company board furniture shop for example , conducted a quality cost data In doing so , accounting , analysis , and conclusions based on analysis , the quality of the workshop cost control .

在分批法中，成本要按批次归集。

With the job order costing system , costs are gathered by job order .

研究过程及结论如下：？（1）？对S企业板式家具车间的质量成本数据进行了归集和核算。

Research process and conclusions are as follows : ( 1 ) Pool and account the S Enterprise panel furniture shop quality cost data .

至于结合我国物流企业的实际情况，考虑物流成本核算与费用归集的学术研究和实务探讨的领域仍是一片空白。

As for else , we have involved still nothing in the academe research and practice discussion on logistics cost accounting regarding to practical situation of logistics enterprises in China .

标准成本建立以后，实际成本要及时归集、计算并和标准进行比较。

After standards are established , actual cost data are accumulated and compared with standards in performance reports .

第二，改进作业成本法，以全配分产品组作为成本归集对象。

So , the product mix model was simplified . Second , It improves the activity-based costing , making the sub-product-group containing all elements of RE as the cost-assignment object .

通过某高校教育成本核算的模拟案例研究高校教育成本具体项目的归集与分配，对第五部分的核算流程设计进行了进一步补充和说明。

Using by concrete example of some educational cost accounting of the univer-sity which study the collection and distribution of the specific items in the educational cost . Complement and explanation for the accounting process designing in the chapter five further .

企业传统成本管理方法局限于对生产领域生产成本的控制，具有间接成本归集和分配方法的弱点。

The methods of traditional cost management of an enterprise is limited in the control of production cost in production field , whose weakness lies its indirect cost collection and allotting methods .

后者为变革作业成本，具体通过认知成本、发动成本、设计成本、实施成本、完善成本五个作业成本池进行归集。

The latter is activity cost , and it can be summed up by the activity cost pool of perception , launching , design , actualizing and consolidating .

本章主要阐述了作业成本法和生命周期成本法在环境成本核算中的应用问题，其核心内容是如何进行内部环境成本归集、分配与外部环境成本内部化。

The section uses Activity-based-Costing ( ABC ) method and Life-cycled-Costing ( LCC ) method to solve practical problems in environmental accounting . The core concept is how to allocate internal cost and make external cost internally .

为适应船舶制造成本反馈的特殊需求，对作业成本法进行了三点改进：统一了直接成本和间接成本处理方式、以广义工作中心进行成本归集和分配、合并了成本动因。

The activity based costing method is improved in three aspects to meet the special requirements of shipbuilding cost feedback , including unifying the processing mode of the direct and indirect cost , put together and assigning costs in the generalized work center , and combining the cost motive .