计划成本

计划成本核算系统的开发环境为VISUALFOXPRO6.0。整个系统分为前台、后台和接口三部分。

The exploitation environment for planned cost accounting based on Visual Foxpro 6.0.It includes three parts , they are front ground , background and interface .

将计划成本差异与实际成本差异进行比较。

Compare planned cost variances to actual cost variances .

数据发布之际，美联储主席本伯南克（benbernanke）发出严词警告，称联邦医疗保险制度（medicare）和社会保障体系等政府补贴计划成本飙升，将对美国的繁荣构成长期威胁。

The news came as Ben Bernanke , Fed chairman , warned in stark terms of the long-term threat to us prosperity posed by the soaring cost of unfunded entitlement programmes such as Medicare and social security .

工程计划成本&工期最优化的图示方法

The project cost & time optimization graphical method

《初级会计》课程的一例课堂教学&以如何组织原材料按计划成本核算内容为例

A Classroom Teaching on " Primary Accounting "

试论计划成本管理

Discussion on Planned Costs Management

它的实际成本比计划成本高出216美元/台，而且投产日期也比计划晚了三个月。

It cost $ 216 more to make each one than planned and its production had started three months behind schedule .

但是，奥巴马面临人们对该计划成本的反抗。该计划在十年之内将耗费1兆美元。

But the president faces resistance over the price of his plan , which could cost a trillion dollars over ten years .

通过对企业资源计划成本原理的分析，找到1条计算发电成本的新办法。

Based on the analysis of the ERP cost elements , a new way to calculate the cost of generating electricity is got .

实际成本大于或小于标准成本（或定额成本、计划成本）的差额。

The actual cost is greater than or smaller than the difference of the standard cost ( or cost of quota , planned costs ) .

经过大约六小时之后，共和党人相信，他们已经将自己的观点明确地告诉了美国民众，总统的计划成本太高了。

After about six hours , Republicans believe they made their case to the American people , that the president 's plan is simply too costly .

资本集中化制度变迁后，经济活动以非物质激励为主，交易成本表现为计划成本。

After the system change of capital centralization was done , the main economical stimulation was nonmaterial , and the trade cost was the plan cost .

原材料按计划成本核算，是财会专业学生学习时遇到的拦路虎（难点内容）。

The raw and processed materials are calculated by the planned cost , which is the difficult point for the students majoring in financing and Accounting .

如果您已经通过比较基准创建了预算，可以通过将实际成本和计划成本与比较基准成本进行比较，进行更广泛的跟踪。

If you 've created a budget through a baseline , you can do more extensive tracking by comparing the actual and scheduled costs against the baseline costs .

笔者认为可以设置材料采购科，用于实际成本计价和计划成本计价核算，并讨论了其优越性。

The author suggests that purchase account of materials can be fully used for both actual cost system and standard cost system , and discusses the advantages of it .

采用计划成本或者定额成本方法进行日常核算的，应当按期结转其成本差异，将计划成本或者定额成本调整为实际成本。

Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically .

实施计划成本管理会实现观念的转变、促使成本管理更加科学、合理并有助于依法合规生产经营。

The practice of the planned costs management can change people 's concept , making the costs management be more scientific and more rational and is helpful to the legal production and operation .

将计划成本与实际成本对比来反映企业的经济效益，在制定完善的计划成本前提下，最大限度地降低实际成本，企业才具有生命力。

By corn-paring the scheming costs with the actual costs , reflect the company 's economic benefit . Before formulating the perfect scheming costs , reduce the actual costs wilding , the company have living .

但是，虽然该计划成本高昂，但是我们知道我们必须考虑到，金融体系可能完全崩溃，对家庭，企业和整个国家来说，这种代价是无法估量的。

But as costly as this effort may be , we know that the cost of a complete collapse of our financial system would be incalculable for families and for businesses and for our nation .

实施计划成本管理是有效降低企业生产经营成本，维持企业生存发展、提高企业竞争力的重要途径。

Carrying out the planned costs management is an important channel for reducing effectively enterprises ' production and operation costs , maintain the existence and development of enterprises , and increase the competitive power of enterprises .

实施计划成本管理要制定科学的计划成本指标、进行指标测算和分解，落实到人、监督实施并建立有效的激励机制。

And the planned costs management should be practiced through working out scientific cost targets , making targets estimation and resolution , implementing to the people , and supervising the practice and construction of excitation mechanism .

本文就建筑施工企业如何强化项目成本管理进行阐述，重点讨论项目成本管理的原则以及做好预算成本、计划成本和实际成本控制的方法。

This paper expounds how to strengthen the project cost management of construction companies , and focuses on discussing the principles of project cost management and the methods of making budget cost , plan cost and real cost controlling .

目标成本、计划成本、预算成本、定额成本、标准成本虽然都是企业进行成本控制的标准，但它们有的可以结合应用，有的却不能。

Although target cost , plan cost , estimated cost , fixed cost , standard cost are all cost control standards used in enterprises , yet some of them can be applied in a combination and others can not .

采用定额成本或者计划成本方法的，应当合理计算成本差异，月终编制会计报表时，调整为实际成本。

Those adopting the norm cost method , or planned cost method in accounting for daily calculation shall reasonably calculate the cost variances , and adjust them into historical cost at the end of the month while preparing financial statements .

探讨了如何用科学的方法进行成本预测，如何根据成本预测编制计划成本，并根据编制的计划成本进行工程项目的控制与管理。

This paper probes into how to estimate the cost by using scientific methods and how to compile the plan cost according to the cost estimation , and how to control and manage the cost according to compiled plan cost .

承包商通过公开竞争而中标的工程项目，其合同价往往在该工程计划成本金额之下，如果稍有疏忽失误，便面临严重的亏损局面。

The project that the contractor won a bid through open competition , its contract price is often under the amount of money of planned costs of this project , if slightly neglect the fault , face the serious situation of loss .

同时也因为项目启动仓促，前期工作不完善，项目实施建设困难，导致实际工期比合同工期延迟了93天，施工成本方面，实际施工成本比计划成本高出630.5万元。

But also because the project implementation was commenced hastily without a good pre-project preparation and due to some construction difficulties the implementation had a delay of more than 93 days . And the actual construction cost was 6.305 million yuan higher than the planned cost .

然而，拯救人类文明计划的成本每年总计不超过2000亿美元，仅为目前全球军费开支的六分之一。

Yet the cost we project for saving civilization would amount to less than $ 200 billion a year , 1 / 6 of current global military spending .

Sun正在实施第九次重组，计划削减成本并继续裁减员工。

Sun is on its ninth restructuring to cut costs and continues to slice jobs .

此项计划的成本相当于国内生产总值（GDP）的1.2%，并将在6月底之前获得执行，使的现政府可以选择在秋季提前进行大选。

The scheme will cost the equivalent of 1.2 per cent of gross domestic product and will be implemented by the end of June , giving the government the option of an early election in the autumn .