成本计算对象

环境成本核算的内容包括分析环境成本流程、确定环境成本计算对象、确定环境成本计算期、确定环境成本核算方法和编制环境成本报告；

This objective composes of cost flow analysis , cost objective recognition , costing period identification , costing method definition and cost report compiling .

在此基础上，引入作业成本计算和分析方法，按作业成本项目，通过将四川烟草商业企业物流费用进行归集与分配，从而计算出各环节物流作业成本计算对象的实际总费用和单位费用。

The actual total costs and unit costs of logistics cost object in all sectors of the logistics operation can be calculated by collection and distribution of logistics cost though activity cost item .

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 .

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 .

计算作业动因分配率，将作业成本分配至不同的成本计算对象。

The fifth step is to calculate the distribution ratio of the activity driver and distribute the activity cost to different objects of cost calculation .

作业与作业动因合并的案例与理论研究计算作业动因分配率，将作业成本分配至不同的成本计算对象。

The selection and combination of activities and activity drivers ; The fifth step is to calculate the distribution ratio of the activity driver and distribute the activity cost to different objects of cost calculation .

它是以目标成本控制为核心，以作业为成本计算对象，运用平衡计分卡考查和评估业绩；

On the base of target cost control , it uses ABC to calculate and evaluates the merit by BSC .

运用线性代数的基本理论，阐述了作业成本制下间接成本的分配方法，从各种资源耗费的累计开始，通过资源成本动因和作业成本动因的分析，将间接成本分配到成本计算对象。

Utilizing basic theory of linear-algebra , the method of assigning indirect cost in activity-based costing is explained detailedly . Beginning from all kinds of resources consumed , indirect cost is distributed to the cost object through resource cost driver and activity cost driver .