公司企業(yè)成本會計英文術語-資料下載頁
2025-05-03 18:05本頁面
【正文】 iver收入對象Revenue object收入Revenues返工Rework合適規(guī)模Rightsizing安全庫存Safety stock銷售組合Sales mix銷售組合差異Sales mix variance銷售數(shù)量差異Salesquantity variance分離點銷售價值法Sales value at splitoff method銷售數(shù)額差異Salesvolume variance業(yè)務記錄Scorekeeping廢料Scrap銷售價格差異Sellingprice variance敏感性分析Sensitivity analysis可分離成本Separable costs階梯法Sequential allocation method, stepdown allocation method, stepdown method順序追溯Sequential tracing服務部門Service department, supporting department服務類企業(yè)Servicesector panies服務支持成本Servicesustaining costs單變量回歸Simple regression單一成本分配率法singlerate costallocation method, singlerate method斜率系數(shù)Slope coefficient原始憑證Source document設定分析Specification analysis分離點Splitoff point毀損Spoilage人事管理Staff management單一個體成本分配法Standalone costallocation method單一個體收入分配法Standalone revenueallocation method標準Standard標準成本Standard cost標準成本法Standard costing估計系數(shù)標準差Standard error of the estimation coefficient標準投入Standard input標準價格Standard price靜態(tài)預算Static budget靜態(tài)預算差異Static budget variance階梯式成本函數(shù)Step cost function脫銷成本Stockout costs戰(zhàn)略成本管理Strategic cost management戰(zhàn)略Strategy沉沒成本Sunk costs超級變動成本法Supervariable costing, throughput costing供應鏈Supply chain單位目標成本Target cost per unit單位目標營業(yè)利潤Target operating ine per unit目標價格Target price目標投資回報率Target rate of return on investment理論生產能力Theoretical capacity約束理論Theory of constraints物料貢獻Throughput contribution時間動因Time driver貨幣時間價值Time value of money全要素生產力Total factor productivity (TFP)全部間接費用差異Totaloverhead variance轉移價格Transfer price觸發(fā)點Trigger point不確定性Uncertainty分配不足的間接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差異Unfavorable variance單位成本Unit cost未用生產能力Unused capacity價值增加成本Valueadded cost價值鏈Value chain價值工程Value engineering變動成本Variable cost變動成本法Variable costing變動間接費用效率差異Variable overhead efficiency variance變動間接費用彈性預算差異Variable overhead flexiblebudget variance變動間接費用耗費差異Variable overhead spending variance差異Variance加權平均的分步法Weightedaverage processcosting method在產品存貨Workinprocess inventory 在產品Workinprocess
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