大財891088
只補充下traditional costing哈～Under volume-based systems, a single pool collects all indirect costs and the total cost in the pool is then allocated to production
同濟裝潢設(shè)計
AC：實際成本，actual costACWP：已完工作實際成本，Actual Cost for Work PerformedBAC：完工預(yù)算，budget at completionCCB：變更控制委員會，change control boardCOQ：質(zhì)量成本，cost of qualityCPAF：成本加獎勵費用合同，cost plus award fee contractsCPFF：成本加固定費用合同，cost plus fixed fee contractCPI：成本績效指數(shù)，cost performance indexCPIF：成本加激勵費用合同，cost plus incentive fee contractCPM：關(guān)鍵路徑法，critical path activityCV：成本偏差，cost varianceEAC：完工估算，estimate at completionEF：最早完成日期，early finish dateEMV：預(yù)期貨幣價值，expected monetary valueES：最早開始日期，early start dateETC：完工尚需估算，estimate to completeEV：掙值，earned valueEVM：掙值管理，earned value managementFF：完成到完成，F(xiàn)inish-to-FinishFFP：固定總價合同，F(xiàn)irm-Fixed-Price ContractFMEA：失效模式與影響分析，F(xiàn)ailure Mode and Effect AnalysisFP-EPA：總價加經(jīng)濟價格調(diào)整合同，F(xiàn)ixed Price with Economic Price Adjustment ContractsFPIF：總價加激勵費用合同，F(xiàn)ixed Price Incentive Fee ContractFS：完成到開始，F(xiàn)inish-to-StartIFB：投標(biāo)邀請書，Invitation for BidLF：最晚完成日期，Late Finish DateLOE：支持型活動，Level of EffortLS：最晚開始日期，Late Start DateOBS：組織分解結(jié)構(gòu)，Organizational Breakdown StructurePDM：緊前關(guān)系繪圖法，Precedence Diagramming MethodPMBOK：項目管理知識體系，Project Management Body of KnowledgePV：計劃價值，Planned ValueQFD：質(zhì)量功能展開，Quality Function DeploymentRACI：執(zhí)行、負責(zé)、咨詢和知情矩陣，Responsible、Accountable、Consult、Inform MatirxRAM：責(zé)任分配矩陣，Responsibility Assignment MatrixRBS：風(fēng)險分解結(jié)構(gòu)，Risk Breakdown StructureRFI：信息邀請書，Request for InformationRFP：建議邀請書，Request for ProposalRFQ：報價邀請書，Request for QuotationSF：開始到完成，Start-to-FinishSOW：工作說明書，Statement of WorkSPI：進度績效指數(shù)，Schedule Performance IndexSS：開始到開始，Start-to-StartSV：進度偏差，Schedule VarianceSWOT：優(yōu)勢、劣勢、機會與威脅，Strengths,Weaknesses,Opportunities,ThreatsT&M：工料，Time and MaterialWBS：工作分解結(jié)構(gòu)，Work Breakdown Structure
文武大叔
Actual costing is a costing system that traces direct costs to a cost object by using the actual direct-cost rates times the actual quantities of the direct-cost inputs. It allocates indirect costs based on the actual quantities of the direct-cost inputs. 所以 actual costing 分配成本時都是用實際成本率來分配成本的。Normal costing traces direct costs to a cost object by using the actual direct-cost rates times the actual quantities of the direct-cost inputs and allocates indirect costs based on the budgeted indirect-cost rates times the actual quantities of the cost-allocation bases. 正常成本法是用預(yù)計成本率來分配成本的。這個是它和實際成本法的唯一區(qū)別。traditional costing 這個我不清楚。我猜可能指的是傳統(tǒng)的"peanut-butter costing"，就是using a single indirect-cost pool， 用單一的cost-allocation base（比如 manufacturing labor hours）來分配所有的indirect cost。ABC refines a costing system by identifying individual activities as the fundamental cost objects. ABC systems identify activities in all functions of the value chain, calculate costs of individual activities, and assign cost to cost objects such as products and services on the basis of the mix of activities needed to produce each product or service. ABC在分配間接成本時，先認定企業(yè)會產(chǎn)生哪些activity，然后確定這些activity的cost，然后對每個activity形成的cost pool選擇合適的cost-allocation base，再把這些activity的成本分配到每個產(chǎn)品。ABC可以百度“作業(yè)成本法”。嗯，以上是我自己的理解。不一定完全對，供你參考下吧。希望對你有幫助O(∩_∩)O~
好貓寶寶
支出 1.expenditure; expense。例句：吉姆把他的一切支出都記在筆記本里。Jim entered all his expenses in a notebook.
追瘋子的風(fēng)箏
actual vs. normalactual costing實際成本制，in which direct material and direct labour are added to WIP at their actual amounts,and overhead iss applied to WIP using an actual overhead rate calculated at the end of each accounting period.normal costing,which direct material and direct labour are added to WIP at their actual amounts,but overhead is applied to WIP using a predetermined overhead rate.activity-based costing成本作業(yè)法，基于活動分配
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