计划成本核算

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 .

《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 "

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 .

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 .

成本管理信息化能够为企业成本计划、成本核算和成本分析以及相关的决策制定提供依据，并为企业提供及时准确的数据信息。

The informatization of cost management can provide basis for business cost planning , cost accounting , cost analysis and decision-making , and provide timely and accurate data for enterprises .

在企业管理中的成本控制，要在成本预测、成本计划、成本核算、成本分析、成本考核等方面建立与现代企业制度相适应的观念体系；

Cost control of business management should set up conceptual system in compliant with modern enterprise system in the aspects of cost forecast , cost plan , cost accounting , cost analysis and cost examine .

同时中国电信公司从战略投资计划和经营成本核算等方面考虑，不允许再为小灵通网络大量投资。

Moreover , taking the strategic investment plan cost accounting into consideration , CTC has decided not to allow large investment in PHS network .

工时定额是安排作业计划、进行成本核算、确定设备数量、人员编制以及规划生产面积的重要依据。

Standard time is one of the most important basis for the production planning , cost accounting , equipment quantity ascertaining , manning quotas and production area planning .

结合施工管理实践，从做好成本预测、编制成本计划、加强成本核算、成本控制四方面论述了公路建设成本管理的几个关键环节，从而使施工企业获得更多的利润。

In order to gain more profit , based on the practice of construction management , the paper expounds seme key links of cost management of highway construction from four aspects : making cost forecast , writing cost planning , strengthening cost accounting and cost control .

在高速切削加工中，刀具寿命是一个重要的参数，它直接影响到刀具需求计划制定、刀具成本核算以及切削参数制定，从而影响到生产效率和加工成本。

Tool life is an important parameter in the High-Speed Machining , it affects directly the establishment of tool demanding , calculating tool cost and the establishment of machining parameters , and so it affects machining efficiency and cutting cost .

本文介绍了根据管理信息系统的原理、方法开发的医院营养管理信息系统软件，内容包括营养配餐、膳食管理、计划、统计、成本核算、营养分析与评价等内容。

This paper deals with the development of the Nutrition Management Information System of hospitals following the principle and method of management information system . The content includes nutritious diet design , diet management , plan , statistics , cost accounting , nutrition analysis , evaluation etc.