成本

The activity based costing method is improved in three aspects to meet the special requirements of shipbuilding cost feedback, including unifying the processing mode of the direct and indirect cost, put together and assigning costs in the generalized work center, and combining the cost motive.

为适应船舶制造成本反馈的特殊需求，对作业成本法进行了三点改进：统一了直接成本和间接成本处理方式、以广义工作中心进行成本归集和分配、合并了成本动因。

Methods Direct costs and overhead costs of general nursing service were accounted. The total costs of every item were compared with the charge.

方法按单项成本核算的方法，对护理项目的各成本构成及总成本，各成本要素在总成本中所占比例，护理项目成本与收费情况进行核算、比较。

In this paper, I will write that the theoretical cost analysis and control based on the proposed standard cost management, target cost management and operational cost management and cost combination of budget management and operational cost management thinking of a combination of theoretical research.

本文在成本分析及控制的理论基础上，提出了将标准成本管理、目标成本管理与作业成本管理相结合和成本预算管理与作业成本管理相结合的理论研究思想。