cost management: facilitate improved understanding of the key cost drivers in the operations and manufacturing departments;
本钱治理:加强进步主要生产本钱的治理,主要在于生产各环节中的控制。
fixed , variable , and mixed costs can be graphed as functions of their cost drivers .
固定、变、合成本可以以其成本动因的不同功能用图表表示。
once the cost drivers and activities are established, the data is collected and input to an application.
一旦成本单位和活动确定下来,数据就被收集并且输入到一个应用软件。
activity-based costing systems are used to identify cost drivers and measure costs accurately.
作业量基準成本会计体系被用来界定成本动因和成本的精确计量。
ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs.
最终,在评估过程的成本驱动因素是分配和管理费用占实际参考点。
reasonably grouping merged cost drivers are advantageous to the accuracy of the product cost.
将被合并成本动因合理分组并进行合并,有利于提高产品成本的準确性。
the accuracy of the product activity cost will certainly decrease in the combination after which the amount of the final cost drivers is smaller than the rank of the coefficient matrix.
导致最终成本动因个数小于系数矩阵秩的合并必然损失产品作业成本的精确性。
cost drivers that link the performance of activities to demands made by individual products are used in this assignment.
本次作业采用成本动因——将绩效和个别产品需求挂钩。
the use of activity based management sheds new light onto the true cost drivers in an a&d company, guiding product development and marketing towards products that contribute most to profitability.
使用基于活动的管理可使航空与国防企业中真正的成本驱动因素得到新的关注,从而使产品开发和营销转向对盈利贡献最大的产品。
that is to say, cost drivers are associated with particular activities, and the cost drivers cause the activities' costs.
也就是说,成本动因是与特定的作业相联系的,成本动因导致了作业成本的发生。
strategic cost management that integrates strategic positioning, value chain analysis and strategic cost drivers is what is needed.
战略成本管理整合了战略定位,价值链分析和必要的战略性成本动因等内容。
once the activities and cost pools are identified, we should choose the cost drivers to assign the overhead to products.
一旦作业和成本库被确定了,我们就应当接着选择确定成本动因以便将间接费用分配到各种产品之中。