| 1. | Comparative statement of order costs
分批成本比较表 |
| 2. | There are two basic types of cost accounting systems : job order cost accounting and process cost accounting
有两种基本的成本会计方法：分披成本会计与分步成本会计。 |
| 3. | In a job order costing system , job cost sheets will serve as the subsidiary records for the work in process account
采用分批成本会计法，分批成本单将作为在制品帐户的辅助记录。 |
| 4. | In a job order costing system , costs are identified with the spe ? cific jobs or orders to determine the cost of products manufac ? tured
采用分批成本会计法，各项成本应按特定的工作批别或定确认，以确定制成产品的成本。 |
| 5. | This paper gives the method of batch quantity rule and analyzes the influence to mrp calculation and the order cost problem , provides the useful data with the enterprise decision maker
本文给出了几种批量方法，分析其对mrp计算影响，分析订购成本问题，给企业决策者提供有用的数据依据。 |
| 6. | Chapter five studies the policies for multi - echelon inventory system with stochastic demand . the first section assumes that the demand is a simple poison process and orders incur no fixed ordering cost
第一节假设需求是简单的泊松过程，各库存点订货没有订购费，这时各点采用基本库存策略是最优的。 |
| 7. | In a job order costing system , detailed material inventory records and requisitions must differentiate between raw materi ? als and factory supplies and accumulate the cost of raw materi ? al by job number
采用分批成本会计法，明细的材料盘存记录和领料单必须在原料和公厂用物料之间作出区分，并按工作批号累计原料成本。 |
| 8. | The findings are that it is optimal to use base - stock policy . the second section assumes that outer ordering incurs fixed ordering cost , then outer ordering uses ( r , q ) policy , while inner ordering uses base - stock policy
第二节在第一节的基础上，假设外部订货时订购费存在，这时外部订货采用固定订货点、固定订货量( r ， q )策略，而内部订货仍采用前面的基本库存策略。 |
| 9. | The third section discusses that when every stage incurs fixed ordering cost and each uses echelon stock ( r , q ) policy , we assume that demand is a poison process , and we use a lower bound as near - optimal solution for a two - stage inventory system
第三节讨论在每个库存点订购费都是正数时，各点采用级库存( r ， q )策略，假设1个需求是泊松过程的两点系统，对该系统运用下界函数法可以近似地求出优化解。 |
