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Cost accounting game model and Cost accounting game mothod
Cost accounting game model and Cost accounting game mothod
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机译:成本会计博弈模型和成本会计博弈方法
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摘要
PURPOSE: A cost accounting game model and a cost accounting game method are provided to enable users to easily understand the production costs of products from each company. CONSTITUTION: A cost accounting game method comprises the following steps: calculating the material costs from each company using plural purchase cards recording the purchase cost of products, and plural of basis stock cards including information of products in the inventory(S910); calculating the labor costs of each company using plural labor cards including information of direct and indirect labor of the companies, and plural rate cards(S920); calculating expenses using the plural expense cards including information regarding the expenses from each department(S930); and calculating the production costs of each company using the material costs, labor costs, and expenses(S940).
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