(1) Local Authority No. 1 method always uses historic cost accounting.

(2) Standards such as those on depreciation and current cost accounting are so different from current practice that it is impossible to rationalize them.

(3) In historic cost accounting, capital is measured as the initial capital invested.

(4) A second problem with traditional cost accounting systems was that they misled managers about the true cost of products and services.

(5) However, it is argued that for cost accounting purposes it is too complex to include more than one independent variable.

(6) Moreover, current cost accounting strictly demands that a business's cash book be segregated into capital and revenue cash.

(7) One of the objectives of current cost accounting is to produce a more acceptable income figure under conditions of rising prices.

(8) This is known as replacement cost accounting as opposed to historic cost accounting when the original cost is retained.

(9) Cost accounting can regain its rightful place alongside, and integrated with, business policy and strategic analyses.

(10) For instance, historical cost accounting yields much lower figures for depreciation than does inflation accounting.

(11) B : What is job - order cost accounting?

(12) Our company is using the cost accounting system.

(13) Occupational Experience Experience in auditing, cost accounting and taxation.

(14) Must have strong knowledge of manufacturing cost accounting.

(15) Experience in auditing, cost accounting and taxation is necessary.

(16) Cost accounting is an important job in an enterprise.

(17) Accounting to30experiments, cost accounting is used to count the cost of this experiments. By the cost essential factor index of experiment project, the cost of all experiment projects is calculated.

(18) Methods:To perfect cost accounting system, accounting content, unit and form should be pay attention.

(19) An ABC cost accounting model is built by classifying the activity cost and accumulating the activity cost based on ASP system business flow and clickstream analysis.

(20) Assit Cost Controller in cost accounting, expense control, internal control.

(21) Analysis cost accounting for RM used, labor cost and efficiency production.

(22) Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures.

(23) Through operation using in haven company cost accounting cost - or - market method can solve afore - mentioned problems.

(24) In other words it is a part of the larger and even more complex issue of the relevance of current cost accounting.

(25) In order to deal with the problems of budgeting for this it is necessary to know something of company financial and cost accounting.

(26) Within accounting departments, they may work in financial analysis, planning and budgeting, cost accounting, and other areas.

(27) The Accounts have been prepared in accordance with applicable accounting standards and under the historical cost accounting rules supplemented by revaluation of certain properties.

(28) However, there are many public sector organizations which are unlikely to adopt current cost accounting.

(29) Moreover, in all these examples we have assumed historic cost accounting.

(30) Now we need to deal with the problems stemming from the standard cost accounting system.

(31) The cost accounting of quasi-products must be advanced to promote the production and supply of quasi-public products.

(32) But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.

(33) Resource flow cost accounting is a new method of cost management accounting for resolving the resource and environment problem.

(34) In view of the necessity of cost calculating in higher vocational institutions, it needs to set up a cost accounting system for specialties in higher vocational institutions.

(34) try its best to gather and make good sentences.

(35) ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.

(36) There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.

(37) The education cost accounting system of colleges and universities is the period production of higher education development.

(38) Telecom Enterprise in our country is using traditional cost accounting to calculate cost. But this method can't allocate cost for each department and specific product accurately.

(39) The article introduced medical service cost accounting methods, the subjects, the scope and the category methods of cost accounting.

(40) The design thought and the technical realization method of cost accounting system for teams and groups of mine enterprise are elaborated.

(41) Account open credit, and cost accounting for all expenditures and capital funds.

(42) Objective, namely the establishment of independent of cost accounting Center is possible.

(43) The thesis develops "The System of Activity Cost Accounting and Control of the Aluminum Electrolysis Enterprises" based on the theoretical analysis.

(44) Summary : Accounting cost accounting is a relatively independent branches.

(45) This paper expounds character of cost management of project cost accounting system, control key point of founding construction enterprise cost management system.

(46) At present by using the traditional cost accounting methods, logistics cost is very different from the actual cost.

(47) The reform of accounting system has transformed the cost accounting from complete cycle cost into manufacturing cost; this leads to the change of cost makings and the programme of cost accounting.

(48) Batch cost accounting method depending on the value of the three conditions.

(49) On that score the old system of historic - cost accounting was worse.

(50) In order to avoid the manipulability of Historical Cost Accounting and reduce the resulting agency costs between stock holders and management, many developed countries such as U.

(51) Systems of accounting for manufacturing operations that incorporate perpetual inventories are usually called cost accounting systems.

(52) There are two basic types of cost accounting systems: job order cost accounting and process cost accounting.

(53) The cost accounting purpose for cost information relates to pi 8'ning and cost control.

(54) However, China's enterprise management has not formed a fixed logistics cost accounting system.

(55) It is an effective approach to overcome the system obstacle of cost accounting approach by replacing single structure supply cost by regional water supply cost.

(56) Compared with the cost of goods manufactured, talent cost accounting has the property of more objects, longer period, and many ways of fund returns.

(57) To help sales managers do a good job cost accounting, sales statistics and their management.

(58) Methods : The method of full cost accounting were used.

(59) They may do a variety of work, including general accounting, cost accounting, budgeting,'and internal auditing.

(60) The target-guided internal cost control system consists of cost planning subsystem, cost improvement subsystem, cost accounting and analysis subsystem as well as achievement evaluation subsystem.

(61) Hotels usually refers only to the narrow sense of the cost accounting cost accounting.

(62) Physical distribution cost accounting system's questions and so on flaw.

(63) The activity based cost accounting is totally different from the traditional cost accounting.

(64) Implement and redevelop Cost center and cost accounting control and provide cost analysis report.

(64) try its best to gather and make good sentences.

(65) The paper discusses the ABC method pounding at the traditional cost accounting and the borrowing value in our current cost management.

(66) Based on former researchers' efforts on ABC, in this paper we point out the advantages of ABC by comparing ABC with traditional cost accounting.

(67) If there is only one processing department, the cost accounting procedures are simple.

(68) Problems of the current cost accounting methodology in domestic logistics enterprises must be solved with new methods.

(69) Coordinating with warehouse administrator and cost accounting to check year end inventory.

(70) The most problematic areas listed were cost accounting standards; unallowable costs; and systems purchasing, estimating and budgeting.

(71) Cost accounting for the selection, development is based on economic concerns.

(72) In traditional cost accounting, the increasing percent of overhead in cost elements make it sharply inaccurate to allocate overhead cost to products on the basis of direct labor hours.

(73) So the ABC is introduced to china gradually. ABC has been proved better than traditional cost accounting method but widely application is rare.

(74) Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems[], the design of logistics cost accounting system.

(75) Objective To solve the problem of hospital Bureau class cost accounting system to manage the Branch class cost.

(76) Setting up a cost accounting system and modern management system, improving the efficiency of military production at a great extent.

(77) Based on historical cost accounting, financial instruments can not be embodied in financial reports.

(78) The two most common are financial accounting and management accounting. The others include cost accounting, environmental accounting, tax accounting, not-for-profit accounting, and social accounting.

(79) Original cost accounting model can no longer meet the demand.

(80) The Central Division of cost accounting, you should consider digital live piece.

(81) Generally, fair value accounting information is more relevant and less reliable than historical cost accounting information.

(82) Alternate distribution of auxiliary production cost is the key link of auxiliary production cost distribution teaching which is included in teaching of cost accounting . It's also a difficult point.

(83) Hospital cost accounting system, which uses the ORACLE stored procedure, query statistics feature, everyone can learn about.

(84) This article just probes into the basic principles, operation steps, advantages and disadvantages of activity cost accounting and the application possibility in market economy in China.

(85) In a cost accounting system, perpetual inventory controlling accounts and subsidiary ledgers are maintained for direct materials, work in process, and finished goods inventories.

(86) In order to reform and seek development, institutions of higher learning must establish a rational cost accounting mechanism to reduce the teaching cost and improve teaching efficiency.

(87) The prerequisite of evaluating kinds of electricity generation technologies scientifically and fairly is to establish a unified conception, model and method of the generating cost accounting system.

(88) Cost accounting analyzes a business's costs to help managers control expenses.

(89) But at present, by using the traditional cost accounting method, the logistics cost of enterprises of our country is just like an iceberg, very differently with the actual cost.

(90) Under such circumstances, the proposal of the new cost accounting—activity cost accounting, gained the approval in accounting circles, and proved its feasibility in practice.

(91) Both Financial Accounting Standard Board and International Accounting Standard Board are transferring from historical cost accounting to fair value accounting in making accounting standards.

(92) We should know correctly the relation between cost basis of a better taxation cost accounting.

(93) With the reform of medicare payment system , the tendency of hospital cost accounting will develop mote and more, include medical department cost, medical service item cost and DRGs cost, etc .

(94) Traditional cost accounting system only treats environmental costs as the ordinary accounting when they happen. This cannot cause enterprise to pay great attention to the environment.

(95) In addition, we also have a mature cost accounting system to help us to cut more costs, so our price is more competitive than similar products.

(96) Replacement cost accounting almost always shows that corporate earnings have declined significantly in the past decade.

(97) Methods: The methods is to select a countable avenue and structure of scientific cost accounting, design a easier indirect cost division technology.

(98) Proficient in using office software including budgeting, inventory and cost accounting.

(99) In this paper, the author makes a comparative analysis of the models of historical cost accounting and the three basic changing price accounting, which will provide a scientific basis for .

(100) Different views on capital maintenance result in two models of changing price accounting: general price level accounting and current cost accounting.

(101) The Current Cost accounting is an active subject in the accounting field of Japan.

(102) L: So there are two principle methods of determining costs. The first method job - order cost accounting.

(103) Conclusion The application of Department-level Cost Accounting System strengthens the management of cost accounting in military hospitals and achieves good effect.

(103) try its best to collect and build good sentences.

(104) Cost accounting is a method, running ability is a purpose.

(105) Company of some shoe estate , cost accounting is executed pour make friends cost - or - market method integratedly.

(106) About eighty years ago, some accountants and engineers combined the cost records with the account system of accounting, and then established one independent subject: cost accounting.

(107) Cost accounting, business reports and provide sales department of statistics, query, management ...

(108) It is urgent to formulate a logistics cost accounting system backed by actual data so as to optimize economic process , to reduce logistic costs and to promote modern logistic industry in China.

(109) Cost control system begins from cost accounting system, and finally comes to cost-optimized system, including subject, object, methods, goals and other factors.

(110) In a long time, the traditional cost accounting is always the leading cost accounting method of most companies.

(111) It is an advanced cost accounting system based on the basic concept of "activity".

(112) This is there are no direct allocation to a variety of cost accounting Center .

(113) This article adopted the concept of enterprise's material flow cost management in the universities' material supply and constructed the cost accounting system of the supply center.

(114) According to the monthly production volume production provided Department of the fixed cost accounting products.

(115) From the practice of their own investigation, try from the aspects of the freight enterprise cost accounting analysis and described.

(116) Exercise cost - or - market method is the cost accounting of a kind of advanced science and administrative method.

(117) This article lists the theory of cost management; emphasize the focus from cost projections to cost adjustment, the cost of process control, cost accounting, and cost assessment.