成本核算对象

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 .

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 .

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 .

详细论述了油田地面建设施工企业工程成本的分类，成本核算的特点、对象、和体制，提出油田地面建设施工企业工程成本分级核算的理论和方法。

Describe classification of construction cost of oil field ground constructional enterprise , and cost checking traits , object , and system , provide classification checking theory and method of engineering cost .

“人才成本”与“产品成本”相比具有核算对象多、周期长、资金回收渠道多等特点。

Compared with the cost of goods manufactured , talent cost accounting has the property of more objects , longer period , and many ways of fund returns .

从我国环境成本核算的意义入手，着重探讨了环境成本核算对象、内容和方法。

This paper starts with the discussion of the significance of the environmental costing in China , and then focuses on the discussion of the corresponding objective , content and method .

介绍了我国医疗服务成本核算方法的发展概况，以及医疗服务成本核算的研究对象、范围。

The article introduced medical service cost accounting methods , the subjects , the scope and the category methods of cost accounting .

分析了医院成本核算现状和医院成本核算特征，揭示了医院成本核算对象的多样性、方法的复杂性以及成本分摊和控制的特殊性与内生性。

This article analyzes the present and characters of hospital cost account and address that hospital cost account is a work with multiply , complexity in method and the specificity of cost account and containment .

本文从分析高职院校进行成本核算的必要性出发，建立了一套以专业为成本核算对象的高职院校办学成本核算体系。

In view of the necessity of cost calculating in higher vocational institutions , it needs to set up a cost accounting system for specialties in higher vocational institutions .

首先，在对高职院校教学成本核算前提和原则分析的基础上，确定高职院校教学成本核算的主体和对象。

First , based on the analysis of the calculating principles and premises of the teaching cost in polytechnic colleges , the paper specifies the objectives of the calculation .

因此，对幼儿教育成本的研究与核算是关系到当前幼儿教育可持续发展的一项重要课题。本文研究的内容包括幼儿教育成本的内涵、成本的分类与结构、成本项目以及成本核算对象等等。

The paper study mostly educational cost of kindergarten of meaning , cost sort and frame , object of cost business accounting , etc.