【正文】 function非價(jià)值增加成本Nonvalueadded cost正常生產(chǎn)能力利用Normal capacity utilization正常成本法Normal costing正常毀損Normal spoilage目標(biāo)函數(shù)Objective function準(zhǔn)時(shí)表現(xiàn)Ontime performance一次性特殊訂單Onetimeonly special order經(jīng)營(yíng)預(yù)算Operating budget營(yíng)業(yè)部門(mén)Operating department營(yíng)業(yè)利潤(rùn)Operating ine經(jīng)營(yíng)杠桿Operating leverage經(jīng)營(yíng)Operation經(jīng)營(yíng)成本核算系統(tǒng)Operationcosting system機(jī)會(huì)成本Opportunity cost資本機(jī)會(huì)成本Opportunity cost of capital采購(gòu)訂單成本Ordering costs組織架構(gòu)Organization structure結(jié)果Outes產(chǎn)出單位成本Output unitlevel costs外部采購(gòu)Outsourcing分配過(guò)多的間接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs加班獎(jiǎng)金Overtime premium帕累托圖Pareto Diagram局部生產(chǎn)力Partial productivity回收期法Payback method最大負(fù)荷定價(jià)Peakload pricing完全競(jìng)爭(zhēng)市場(chǎng)Perfectly petitive market期間成本Period costs實(shí)物計(jì)量法Physical measure method計(jì)劃Planning現(xiàn)實(shí)的生產(chǎn)能力Practical capacity掠奪性定價(jià)Predatory pricing預(yù)防成本Prevention costs轉(zhuǎn)入成本Previous department costs, transferredin costs價(jià)格折扣Price discount區(qū)別定價(jià)Price discrimination價(jià)格恢復(fù)構(gòu)成Pricerecovery ponent主要成本Prime costs預(yù)測(cè)報(bào)表Pro forma statements概率Probability概率分布Probability distribution問(wèn)題解決Problem solving分步成本核算系統(tǒng)Processcosting system產(chǎn)品Product產(chǎn)品成本Product cost產(chǎn)品成本互補(bǔ)Productcost crosssubsidization產(chǎn)品差異化Product differentiation產(chǎn)品生命周期Product life cycle產(chǎn)品組合決策Product mix decisions成本高計(jì)的產(chǎn)品Product overcosting產(chǎn)品支持成本Productsustaining costs成本少計(jì)的產(chǎn)品Product undercosting生產(chǎn)Production生產(chǎn)部門(mén)Production department生產(chǎn)量水平Productiondenominator level生產(chǎn)力Productivity生產(chǎn)力構(gòu)成Productivity ponent利潤(rùn)中心Profit center按比例分配Proration采購(gòu)訂單提前量Purchasingorder lead time采購(gòu)成本Purchasing costsPV圖PV graph定性因素Qualitative factors質(zhì)量Quality定量因素Quantitative factors真實(shí)回報(bào)率Real rate of return交互分配法Reciprocal allocation method, reciprocal method業(yè)務(wù)流程再造Reengineering精練化成本系統(tǒng)Refined costing system回歸分析Regression analysis相關(guān)成本Relevant costs相關(guān)范圍Relevant range相關(guān)收入Relevant revenues再訂購(gòu)點(diǎn)Reorder point要求的回報(bào)率Required rate of return研發(fā)Research and development剩余收益Residual ine剩余項(xiàng)Residual term責(zé)任會(huì)計(jì)Responsibility accounting責(zé)任中心Responsibility center投資報(bào)酬率Return on investment收入分配Revenue allocation收入中心Revenue center收入動(dòng)因Revenue dr