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- Job order and process costing system are similar in many ways. 分批法和分步法在很多地方是相似的。
- Companies using process costing systems often use materials requisition just like they would under a job cost system. 運用分步法的企業(yè)也多使用和分批法相同的材料領(lǐng)取單。
- In such situations, accountants turn to a process costing system to accumulate costs. 這種生產(chǎn)類(lèi)型的企業(yè)一般用分步法計算產(chǎn)品成本。
- The first step in developing a process costing system is to establish specific process costing centers. 分步法的第一步是建立成本中心。
- departmental process cost system [經(jīng)] 部門(mén)步成本制
- In the process costing system, factory overhead includes all those manufacturing costs that are not easily traced to a specific department. 在分步法中,制造費用包括所有不能分清直接受益車(chē)間的成本支出。
- Like the job order costing system, the issuance of direct materials to production, for instance, would be recorded under process costing by a debit to Work in Process and a credit to Materials Inventory. 和分批法相似,成本在相應賬戶(hù)間的流動(dòng)也基本相同。例如,生產(chǎn)中使用的材料要從原材料貸方轉入在產(chǎn)品借方。
- Process costing systems are often employed in steel, chemical and flour production as well as in many assembly types of industries. 鋼鐵、化工等行業(yè)多用此方法。
- The cost flow for a process costing system 分步法的成本流轉
- To a great extent, Process Costing Systems operate in much the same manner as job costing systems. Both systems are established to accumulate costs for a business and both use the same accounts. 分批法和分步法有很多相似之處,這兩種方法都是用于計算產(chǎn)品成本并使用相同的賬戶(hù)。
- Multiple application domains can exist in a single process. 在一個(gè)單獨的進(jìn)程中可以存在多個(gè)應用程序域。
- When this is done, the values are read out in a single process. 當這些完成之后，這些值就會(huì )被一個(gè)信號處理程序讀出。
- Fittings for pex-al-pex pipe: what is your process cost per ton? 交聯(lián)鋁塑復合管管件的加工費是多少錢(qián)每噸?
- process cost system 分步成本計算,分步成本制度
- Tool selection is a key problem that influence part face quality and process cost in CAPP system. 刀具選擇是影響CAPP系統中工件表面質(zhì)量和加工成本的關(guān)鍵環(huán)節,而刀具優(yōu)化配置也是車(chē)間資源中最為復雜和具有柔性的一部分。
- Stable performance and low processing cost. 性能穩定，加工成本低，目前應用最廣泛。
- In a good operating system, a single process is not allowed to access any of the memory allocated to other processes directly. 在一個(gè)好的操作系統中,不允許單個(gè)進(jìn)程直接訪(fǎng)問(wèn)分配給其它進(jìn)程的任何內存。
- A regional landscape is not a single process, but by many of the simple or complex process with the combination, a combination of these landscapes is the climate system geomorphological process. 一個(gè)地區的地貌過(guò)程不是單一的，而是由許多的簡(jiǎn)單或復雜的過(guò)程組合在一起的，這些地貌過(guò)程的組合即為氣候地貌過(guò)程系統。
- The method of process costing used. 存貨成本計算方法。
- Abstract: There are lots of advantages by cold extrusion for straight knurlnut in a single process. 文摘:直紋滾花螺母采用冷擠壓一次成形新工藝，成效顯著(zhù)。
