traditional costing
英 [trəˈdɪʃənl ˈkɒstɪŋ]
美 [trəˈdɪʃənl ˈkɔːstɪŋ]
网络 传统成本计算法; 传统成本计算
双语例句
- The fourth chapter analyzes export status of Jiaxing sweater industry and the traditional costing method to reveal the incomplete feature of environmental costs.
第四章在分析嘉兴羊毛衫行业出口现状的基础上，对传统成本核算法进行了分析，揭示其环境成本不完全的特征。 - The more diverse the product types are, the more seriously the traditional costing systems distort the information of product costs.
产品种类越多，传统成本计算制度歪曲成本信息的程度越严重。 - ABCM effectively avoids the cost distortion caused by unreasonable allocation of indirect cost in traditional costing system.
作业成本管理思想有效地避免了传统成本制度下由于间接费用分配不合理而导致的成本信息失真的问题。 - Generally speaking, the traditional costing systems based on the volumes of production can't reflect the real situations and consumption of the manufacturing.
归纳起来看，以产品产量为基础的传统成本制度不能真实地反映生产的情况和耗费。 - However, the Activity-Based Costing ( ABC) can effectively make up the disadvantages of traditional costing, with much advantages that the traditional costing being without.
而作业成本法恰恰能弥补传统成本法的不足，并且具有许多传统成本法所不具备的优点。 - For computing the product costs based on activities consumed by each product, the activity-based costing provides more accurate and more relevant cost information than the traditional costing systems.
基于各种产品消耗的作业来计算产品成本，作业成本计算制度能够较之传统成本计算制度提供更为准确和更为相关的成本信息。 - The study conducted shows that the Activity-based costing is more beneficial than traditional costing.
得出了作业成本法比传统会计成本法更适合邮运企业的结论。 - So the trend of the costs development, even to combine the traditional costing method with the strategic theory.
所以当今成本发展的新趋势，即使传统成本法转向与战略结合的道路。 - Technology development and market competition are main reasons for the obsolescence of traditional costing methods and cost transfer among different products.
科技发展、市场竞争是造成传统成本分摊方法过时，不同产品之间发生不当成本转移的根本原因。 - Activity-based costing is inherited and developed from traditional costing. They are different in such aspects as history, cause of formation, cost admeasuring and drawback.
作业成本法是传统成本法的继承和发展，两者在发展历程、产生动因、成本分配、局限性等方面有不同的特性。