现行成本

FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。

No. 5 financial statement of FASB on " the Recognization and Measurement of Enterprise Financial Report " has put forward 5 kinds of measurement attributes including historic cost , current cost , current market value and net realizable value , present value of future cash flow .

现行成本会计在计提固定资产折旧中的应用

Application of Current Cost Accounting in Charging to Plant Asset Depreciation

总结了我国银行在客户关系管理、客户业绩评价中的现状、现行成本核算方式和存在的问题，并介绍了国外商业银行CRM的实践以及在这些方面与国外同行业的差距。

Then it makes a summary on the current situation of CRM and CPA , the pattern of cost accounting and the existing problems of the banks in China .

在案例研究中，以某变压器有限公司JS厂为研究对象，对企业现行成本计算系统进行了量化评估，建立了JS厂作业成本法的简化的引导模型。

In case study , take a transformer corporation JS as the subject , quantify and evaluate its current costing system , building the simplified pilot model of activity cost of JS company .

按现行成本核算方法对手术、麻醉项目进行成本测算的研究报告

Research on allocation item cost of operation and anesthesia by current cost accounting

全面质量管理对现行成本管理体系的挑战

A Challenge of Overall Quality Control to the System of Current Cost Control

会计计量属性的探讨&市场价格、历史成本、现行成本与公允价值

Research on Measurement Attributes of Accounting : Market Price , Historical Cost , Current Cost and Fair Value

后进先出法能够较好地实现现行成本与现行收入的配比，因为分配给已销货物的成本是现行成本。

LIFO better matches current costs against current revenues because the costs assigned to the cost of goods sold are relatively current .

现行成本理论由于忽视或回避了对成本行为特性的研究，导致了成本管理实践既被动又缺乏实效。

Insufficient research on cost conduct characteristics in cost theory has brought " passivity and no actual effect " to today 's cost management .

现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。

There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects , Accounting Assumptions , Accounting Concepts and AccountingPrinciples .

对煤炭企业现行成本管理方法的不足进行了分析，在此基础上提出了加强现代成本管理的方法及对策。

This paper analyzes the shortages of current cost management of coal enterprise , and advances some methods and countermeasures for strengthening the modern cost management .

最重要的发现是，市场数据和未来现金流量之间的相关性要大大低于现行成本会计与未来现金流量之间的相关性。

The most important result is that the correlation between market data and future cash flows was much lower than the correlation between current accounting and future cash flows .

本文针对企业现行成本控制系统存在的问题，研究了面向经营过程的作业成本控制和基于此理论的工程实现。

This paper raises a theory about BPR-Oriented cybernetics based on activity cost for solving the problems of current cost control system , and an instance founding on the theory .

市场价格是所有计量属性的基本概念，其他计量属性如历史成本、现行成本、现行销售（脱手）价格都来自市场价格。

Market price is the fundamental of all measurement attributes that other concepts ( as historical cost , current cost , selling ( exit ) price ) flow from it .

第二章：分析国有外贸企业的经营特点和现行成本管理中存在的问题，提出国有外贸企业对战略成本管理的需求。

Chapter two : With the analysis of the operation specialty of the state-owned foreign trade companies and the limitation of its existing cost management , the requirement of SCM is presented .

准确把握卷烟物流配送的成本以及进行有效的成本控制与管理，解决现行成本核算与管理方法中存在着较大的缺陷，是烟草配送中心亟待解决的问题。

For lacking of potent cost accounting and costing management means , the cost of the tobacco distribution is not grasped truly and the costing control and costing management do not play efficiently .

其次，通过对现行成本预算工作流程的分析，提出使用下一代建筑成本预算软件以及其它建筑专业软件共同进行成本预算的工作流程。

Secondly , based on the analysis of the existing workflow , the study presented the workflow for using the next generation cost estimation software and other BIM-supported software to carry out cost estimation .

会计计量属性大体可分为历史成本、现行成本、现行市价、可变现净值、未来现金流量现值和公允价值几大类。

The accountancy measurement attributes may be divided into historical costs , present cost , present market price , net realizable value , future cash flow current value , fair value and so on .

在对研究对象界定的基础上，首先，就军品现行成本价格模式的弊端进行剖析，指明了军品无形价值被埋没的事实；

On the base of ensuring research target , first , the paper dissects the abuses of military products current cost price model , designates the fact that invisible value of military products be buried ;

如何改进军工科研单位现行成本核算模式以满足成本资料使用者的需求，这需要进行深入研究找到更加适合的理论和方法来指导具体的工作实践。

How to improve the current cost calculation mode to meet the needs of the cost information user , which need research deeply to find more proper theory and method to instruct the concrete practices .

如何适应现代化条件下企业成本管理的需求，克服现行成本管理中存在的各种问题，文章结合信息技术手段构建一套创新的成本核算模式。

In order to meet the demand of the modern enterprise cost management , overcome existed ques - tions in the present practice , this article proposes a new way of thinking , namely constructing innovative cost accounting model combined with information technology .

认为现行成本核算框架制约了国有煤炭企业的可持续发展，指出执行新会计制度并合理调整成本核算框架是新形势下促进国有煤炭企业健康发展的有效途径。

The author believes that actual cost accounting framework of coal enterprise has restricted the sustainable development of state-owned coal enterprise , new accounting system and regulation of cost accounting framework will be efficient measures to promote healthy development of state-owned coal enterprise under current circumstances .

试论现行医院成本管理体系局限性及其改进

An trial discussion on the limitation of the current hospital cost management system and its improvement

本文的第二部分讨论了破产领域的现行代理成本问题。

Part II of this article discusses the agency cost problems prevalent in the zone of insolvency .

折旧后现行重置成本

Depreciated current replacement cost

认为林价下限的计算应以现行营林成本和重置完全资金占用为依据；

The lower limit of forest price should be determined by the current cost of silviculture and reevaluation of capital .

通过对此公司进行产品设计阶段的成本控制分析，笔者对公司现行的成本控制问题提出了整改措施。

By analyzing cost control in the product design stage carrying on HKT , the author proposes reform measures on HKT present question of cost control .

而目前现行的成本核算体系中并未将环境成本完全纳入进来，环境因素也未纳入企业的成本战略中，现行的电价定价机制中，环境成本也未在电价中合理地体现。

While the current accounting system is not completely taken into environmental cost , and the environmental factors are not included in the cost of enterprise strategy .

随着经济环境的变化，传统成本管理方法在强化钢铁制造业成本管理方面显得乏力，这为钢铁制造业成本管理创新带来机遇，迫使人们不得不从新的视角来审视钢铁制造业现行的成本管理系统。

With the development of economy , traditional cost management method becomes weak in intensifying cost management for steel making industry , while it is an opportunity to the innovation of steel making industry cost management .

本文阐述了资本成本的内涵及其特点，分析了现行债券资本成本计算方法的局限性。

The article provides the meaning and characteristics of bond capital cost .