2013骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯嫳瑾�(y菙)娓�(c猫)瑭﹁鍖瘡鏃�10姊濓紙18锛�
鐎忚
鏀惰棌
銆€銆€娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯�甯哥敤鑻辨枃瑭炵祫锛�
銆€銆€1.cost entry锛� cost recorder cost agenda
銆€銆€鎴愭湰瑷橀寗
銆€銆€2.job costing method
銆€銆€鎴愭湰瑷�(j矛)绠楀垎鎵规硶
銆€銆€3.direct labor variance
銆€銆€鐩存帴浜哄伐鎴愭湰宸暟
銆€銆€4.cost control method
銆€銆€鎴愭湰鎺у埗鏂规硶
銆€銆€5.elements of production expenses
銆€銆€鐢熺敘(ch菐n)璨�(f猫i)鐢ㄨ绱�
銆€銆€6.historical cost and future cost
銆€銆€姝峰彶鎴愭湰鑸囨湭渚�(l谩i)鎴�
銆€銆€7.avoidable cost and unavoidable cost
銆€銆€鍙伩鍏嶆垚鏈垏涓嶅彲閬垮厤鎴愭湰
銆€銆€8.cost period
銆€銆€鎴愭湰瑷�(j矛)绠楁湡
銆€銆€9.avorage cost and individual cost
銆€銆€骞冲潎鎴愭湰鑸囧€�(g猫)鍒ユ垚鏈�
銆€銆€10.inter-period expenses allocation
銆€銆€璺ㄦ湡鏀ゆ彁璨�(f猫i)鐢ㄥ垎閰�
2013骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯嫳瑾�(y菙)娓�(c猫)瑭﹁鍖瘡鏃�10姊�
2013骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鑻辫獮(y菙)娓�(c猫)瑭﹁鍖瘡鏃�10姊�(4)
2013骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯嫳瑾�(y菙)娓�(c猫)瑭﹁鍖瘡鏃�10姊濓紙8锛�
2013骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯嫳瑾�(y菙)娓�(c猫)瑭﹁鍖瘡鏃�10姊�(12)
鏈€鏂拌硣瑷�
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