1、Cost of Sales的意思是：销售成本, 包括料, 工(直接人工, 间接人工), 费(与生产相关的费用, 厂房租金, 设备折旧等) 三部分。2、Operating Expense的意思是：运营费用, 管理层工资, 非生产部门费用等等。3、员工工资，管理层工资属于Operating Expense，办公室租金，购买电子设备的费用属于Cost of ...
1) statement of production cost 生产成本报告表2) manufacturing statement 生产报表,制造成本表3) production cost sheet 生产成本表4) Cost Reporting 成本报告 例句>> 5) report generation 报告产生 例句>> 6) production statement 生产报告 例句>> ...
Marginal cost includes all of the costs that vary with that level of production. For example, if a company needs to build an entirely new factory in order to produce more goods, the cost of building the factory is a marginal cost. The amount of marginal cost varies according to the volume...
The FIFO method assumes that the oldest inventory units are sold first. It’s an order-of-production approach. This means that the inventory remaining at the end of an accounting period would be the units that were most recently produced. During periods where costs for raw materials or...
Prime cost is the total cost incurred directly in the production of goods or the provision of services. It includes all the expenses directly tied to the materials and labor used in the manufacturing process. The formula for calculating prime cost is: ...
In planned cost, production estimate, production costing calculations, and user-defined cost groups that are linked to the resources enable the collection and classification of cost contributions. When valuing manufactured components' cost contributions at standard costs, the system inserts the summarized ...
Alternatively, if the business purchases a new machine, it will be able to increase its production. Knowing that the machine setup and employee training will be intensive, and the new machine will not be up to maximum efficiency for the first couple of years, the company estimates that it wo...
(redirected fromManagement Accounting and Reporting) Thesaurus Financial Encyclopedia cost accountant n. An accountant who keeps records of the costs of production and distribution. cost accountingn. American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mi...
Two types of dimension hierarchies are: Classification hierarchies- Use this type for rules and reporting. You need to specify each dimension value within the hierarchy. Categorization hierarchies- Allow for a dimension value to be specified multiple times in the hierarchy or not at all. These hier...
the production cost on the basis of operation contents and an operation history matching with the actual state of producing operation without depending upon an operation application result that an operator oneself enters and the calculation of the production cost that a production administrator accounts....