| 1. | Financial planning costing manager
财务策划及成本经理 |
| 2. | Organize , monitor and control the production according to the planned schedule and planned cost
根据计划生产进度安排和预算成本，组织、监控、控制生产。 |
| 3. | Organize , monitor and control the production of elevator according to the planned schedule and planned cost
根据计划生产进度安排和预算成本，组织、监控、控制电梯的生产。 |
| 4. | Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically
采用计划成本或者定额成本方法进行日常核算的，应当按期结转其成本差异，将计划成本或者定额成本调整为实际成本。 |
| 5. | Those enterprises keep books at planned cost or norm cost in daily accounting shall account for the coit variances and adjust planned cost ( or norm cost ) into historical cost periodically
采用计划成本或者定额成本法进行日常核算的，应当按期结转其成本差异，将计划成本或定额成本调整为实际成本。 |
| 6. | If inventories , are accounted for at the planned cost ( or selling price , similarly hereinafter ) , the difference between the planned cost and the historical cost should be accounted for separately
（二）按照计划成本（或售价，下同）进行存货核算的企业，对存货的计划成本和实际成本之间的差异，应当单独核算。 |
| 7. | Those adopting the norm cost method , or planned cost method in accounting for daily calculation shall reasonably calculate the cost variances , and adjust them into historical cost at the end of the month while preparing financial statements
采用定额成本或者计划成本方法的，应当合理计算成本差异，月终编制会计报表时，调整为实际成本。 |
| 8. | The first chapter is a brief introduction to m & a costs . based upon three phases of m & a activity , the thesis breaks m & a costs into m & a planning costs , m & a implementing costs and m & a integrating costs
本文根据企业并购活动的三个不同阶段,将并购成本初步分解为并购计划成本、并购实施成本以及并购整合成本,并对每一阶段的成本构成作了大致的勾勒。 |
| 9. | In this thesis , the traditional windage analytical method that comparing the actual cost with the planning cost can not control the implementary course of project , an effective project management and control technique which is very popular in nowadays is used for reference - - earned value method basing on performance analyzing , the main aim is to use the earned value exponential to analyze the fluctuant complexion of the time limit and cost for a project , and all the influences made by the fluctuant complexion , and the developing trend of the time limit and cost for a project
本文提出了传统的用实际发生成本与计划成本进行比较，来衡量项目进展情况的偏差分析法不能全面地监控项目实施过程，借鉴了在目前项目管理实践当中被普遍采用的一种有效的项目管理和控制技术：基于绩效分析的挣值法，其根本目的是要使用该挣值指数分析项目工期和项目成本各自出现的变动情况、这些变动所造成的相互影响、项目工期与项目成本的未来发展趋势。 |
