【正文】 本核算 ......................................................................................................................................................26 作業(yè)類型 ..........................................................................................................................................................................26 數(shù)量結(jié)構(gòu) ..........................................................................................................................................................................27 計(jì)劃作業(yè) .....................................................................................................................................27 與生產(chǎn)計(jì)劃的集成 .......................................................................................................................27 直接作業(yè)分配 ..............................................................................................................................27 間接作業(yè)分配 ..............................................................................................................................27 不可計(jì)量作業(yè)的分配 ...................................................................................................................28 作業(yè)余額 .....................................................................................................................................28 目標(biāo)成本 ..........................................................................................................................................................................28 作業(yè)相關(guān)的成本分配 ....................................................................................................................................................28 實(shí)際成本劃分 ............................................................................................................................28 計(jì)劃成本劃分 ............................................................................................................................28 作業(yè)價格核算 ................................................................................................................................................................28 遞歸 ..........................................................................................................................................28 作業(yè)價格 ...................................................................................................................................28 成本構(gòu)成劃分 ............................................................................................................................29 固定成本的預(yù)分配 ........................................................................................................................................................29 定期差異會計(jì)核算 ........................................................................................................................................................29 差異的重要性 ............................................................................................................................29 目的 ..........................................................................................................................................29 實(shí)施 ..........................................................................................................................................294 / 77 差異的核算 ....................................................................................................................................................................30 概況 ..........................................................................................................................................30 輸入方差異 ................................................................................................................................30 輸出方差異 ................................................................................................................................30 差異分析 ........................................................................................................................................................................30 實(shí)際價格評估 ................................................................................................................................................................31 前景 ................................................................................................................................................................................31 預(yù)期差異 ...................................................................................................................................317 內(nèi)部定單 .................................................................................................................................................................................31 經(jīng)營性定單的基礎(chǔ) ..........................................................................................................................................................31 經(jīng)營性定單的分類 .......................................................................................................................31 定單和項(xiàng)目的特征 .......................................................................................................................32 定單的有效期 ..............................................................................................................................33 定單的分類 ..................................................................................................................................33 銷售定單 .....................................................................................................................................33 生產(chǎn)定單 .....................................................................................................................................33 一般費(fèi)用定單 ..............................................................................................................................34 資產(chǎn)投資定單 ........................................................................