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1)  factory overhead
间接制造成本
2)  manufacturing cost
制造成本
1.
Comparision of variable costing model with manufacturing costing model;
变动成本计算模式与制造成本计算模式比较
2.
Research on Recurrent Modeling for Mechanical Product Manufacturing Cost and Application;
机械产品制造成本递归建模技术研究与应用
3.
Tolerance design plays an important role in product design and affects the manufacturing costs of the product significantly.
该模型以制造成本与质量损失成本之和为目标函数,以加工能力和功能要求为约束条件。
3)  manufacture cost
制造成本
1.
The difficulties of battleplan acquistion cost prediction is analyzed,according to the situation of my country,two types of battleplan acquistion cost prediction methods is proposed:acquistion cost prediction by manufacture cost and acquistion cost prediction in terms of similar battlepans.
分析了我国军用飞机价格预测中存在的困难,从我国国情出发,提出了我国军用飞机价格预测的两种方法:根据制造成本和期间费用预测价格方法与相似飞机预测价格方法。
2.
The project economic evaluation consists of manufacture cost and period expense, which should be evaluated in combination of both the exterior circumstance of the project and the level of the construction technique of the construction enterprise concerned.
项目经济评估的内容按制造成本和期间费用进行划分,结合项目外部环境和企业施工技术水平进行评估。
3.
A robust synthesis model of manufacture cost considering mechanical errors as random variables is constructed, and its restriction functions is analyzed.
考虑机构机械误差,将机械误差作为随机因素,以制造成本作为优化设计的目标,对结构参数误差进行优化设计,最优分配设计参数的公差,降低机构的总体加工成本,较好地解决设计性能与经济性之间的矛盾。
4)  Indirect cost
间接成本
1.
The key factor caused the problems is that the higher educational institutions and their faculty can t finance the huge indirect costs among the Total Cost of Owner(TCO).
高校科学仪器设备共享困难是高校科学仪器设备管理中诸多问题的根源,科学仪器设备总拥有成本中的间接成本是造成这一问题的关键因素。
2.
Generally speaking, the federal government pays for all of the cost of research, including indirect costs which are not readily identifiable with a particular project but are necessary to the general operation of a higher education institution.
一般而言,联邦政府支付科研活动的全部费用,包括大学因承担科研项目而发生的间接成本。
3.
The article quantitatively measured the individual direct cost and indirect cost of graduate students in Fu-dan University.
本文运用教育经济学的有关理论和方法,定量测算了2003年复旦大学研究生个人直接成本和间接成本。
5)  indirect fabrication
间接制造
1.
An indirect fabrication method for artificial bone is proposed based on CAD and stereolithography rapid prototyping(RP) technique.
提出一种以计算机辅助设计(CAD)和光固化快速成形技术为基础的人工骨间接制造方法。
6)  manufacturing cost method
制造成本法
1.
This paper analyses the distortion problem of traditional cost information under the hi tech environment,introduces the basic concept of activity accounting,descrbes the procedure and method of activity cost accounting via the comparative study of activity cost method with manufacturing cost method.
分析了高科技环境下传统成本信息的扭曲问题,介绍了作业会计的基本概念,通过对作业成本法和制造成本法的比较研究,阐明了作业成本核算的程序和方法。
2.
The calculation of profit-and-loss critical points of an enterprise is generally based on variable cost method,but also based on manufacturing cost method.
企业对盈亏临界点的计算通常是以变动成本法为基础,但也有以制造成本法为计算基础的,对于这两种成本方法计算的几种盈亏临界点的情况,本文结合案例,通过比较分析认为:盈亏临界点的计算应当以变动成本法为基础更为合理。
补充资料:制造成本


制造成本


  【制造成本】企业在进行产品或劳务的生产成本费用核算中,所归集和分配的与生产经营有直接关系的费用。例如,直接材料费、直接工资费、制造车间的管理费、其他直接费,而将属于当期损益的管理费用、财务费用和销售费用直接计人当期损益。在这种成本核算体制下所形成的生产成本,称为产品或劳务制造成本。
  
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