1) cost accounting
成本核算
1.
Scientific management of hospital with cost accounting;
运用成本核算 科学管理医院
2.
Medical service cost accounting review;
医疗服务成本核算方法综述
2) cost calculation
成本核算
1.
How to make cost calculation for construction unit in bidding process;
施工单位在投标过程中如何进行项目成本核算
2.
Research on the Reverse Logistics Cost Calculation of the Third Party Enterprise;
第三方物流企业逆向物流服务成本核算研究
3.
Research on Cost Calculation Theory and Method of Construction Project based on BIM
基于BIM的工程项目成本核算理论及实现方法研究
3) costing
[英]['kɔstɪŋ] [美]['kɔstɪŋ]
成本核算
1.
Application on hospital costing;
医院成本核算的组织与实践
2.
Head nurses’ participation in departmental costing management;
护士长参与科室成本核算管理的做法与成效
3.
Assumption of Network Management about Hospital Costing;
医院成本核算网络化管理设想
4) cost keeping
成本核算
1.
A Study of Cost Keeping in Agricultural Enterprise;
农业企业成本核算规范化的研究
2.
The paper talks about the education cost keeping and cost shares responsibility in higher institution.
文章拟从高校教育成本核算及其分担方面参与探讨。
3.
In order to realize daily cost keeping,the electrical measurement data transmission system is developed by using GPRS technology in Laigang.
为实现日成本核算,莱钢利用GPRS技术开发了电计量数据传输系统。
5) cost calculating
成本核算
1.
We develop the cost of pediatric hernia based on its clinical pathway which is launched by Affiliated Hospital of Jining Medical Collage, to study the method of cost calculating as well as providing evidence for the reform of payment.
以济宁医学院附属医院开展的小儿斜疝临床路径为基础进行单病种成本核算,探索病种成本核算方法,为其制定病种收费价格、成本控制提供依据。
2.
Methods: analyze the meanings and countermeasures of carrying out independent nursing cost calculating as well as the problems existing in current hospital cost calculating .
方法：通过分析我国目前医院医疗卫生成本核算的现状，评价医院护理成本独立核算的对策和意义。
3.
Methods By adopting methods of project cost calculating and ascertaining elements of nursing cost,the authors divided cost management into three parts: nursing income,nursing cost calculating and nursing budget.
方法采用项目成本核算思路,通过确定护理成本要素,将成本管理分为护理收入、护理成本核算与护理成本预算三大模块,收入与成本直接在各数据发生点进行自动统计,计入各护理单元,全院性活动发生的成本采取分摊法;成本预测采用成本变动趋势预测法。
6) cost account
成本核算
1.
Discuss on hospital cost account and containment;
关于医院成本核算与控制问题的探讨
2.
Task-cost is one way of cost account based on task volumes with task as the basic unit for cost appointment.
作业成本法是以作业量为成本分配基础,以作业为成本分配的基本对象,旨在为企业作业管理提供更为相关、相对准确的成本信息的成本计算方法,目的在于提高企业成本核算的准确性及决策相关性。
3.
This paper discusses that when construction enterprise is accounting cost, each expense of cost account objects, which appear during construction and management of enterprise, should be converged according to cost items.
论述了施工企业在核算成本时,要按照成本项目来归集企业在施工生产经营过程中所发生的应计入成本核算对象的各项费用。
补充资料：成本核算
| 成本核算 cost accounting 把一定时期内企业生产经营过程中所发生的费用，按其性质和发生地点，分类归集、汇总、核算，计算出该时期内生产经营费用发生总额和分别计算出每种产品的实际成本和单位成本的管理活动。其基本任务是正确、及时地核算产品实际总成本和单位成本，提供正确的成本数据，为企业经营决策提供科学依据，并借以考核成本计划执行情况，综合反映企业的生产经营管理水平。成本核算的内容：①完整地归集与核算成本计算对象所发生的各种耗费。②正确计算生产资料转移价值和应计入本期成本的费用额。③科学地确定成本计算的对象、项目、期间以及成本计算方法和费用分配方法，保证各种产品成本的准确、及时。成本核算的实质是一种数据信息处理加工的转换过程，即将日常已发生的各种资金的耗费，按一定方法和程序，按照已经确定的成本核算对象或使用范围进行费用的汇集和分配的过程。正确、及时地进行成本核算，对于企业开展增产节约和实现高产、优质、低消耗、多积累具有重要意义。 |
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条