This paper briefly describes the developing course and existing demerits of hospital's costing, and introduces the method of realizing hospital's omnibearing management through practicing full costing and the effect of this method.

Realizing Hospital's Omnibearing Management through Practicing Full Costing

实行完全成本核算实现医院全方位管理

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Then, base on this approach, author conducted an actual costing exercise in an internal medicine department of a general hospital.

然后，在这种方法的基础上，选择性地在某综合医院内科的某科室进行了实际的成本核算。

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The principle of individual projects costing unit project cost control is to be precise budget, real expenditures, timely collection, rigorous accounting and scientific management.

项目成本管控的原则是以单项工程为成本核算单位，做到准确预算、真实支出、及时归集、严格核算、科学管控。

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Job Costing method is consist of four basic elements, namely resources, jobs, cost objects and cost drivers, the basic idea of job costing method is jobs consume resources, products consume jobs.

作业成本法由四个基本要素构成，即资源、作业、成本对象和成本动因，作业成本法的基本思想是作业消耗资源，产品消耗作业。

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To a great extent, Process Costing Systems operate in much the same manner as job costing systems. Both systems are established to accumulate costs for a business and both use the same accounts.

分批法和分步法有很多相似之处，这两种方法都是用于计算产品成本并使用相同的账户。

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Job costing method has been developed from a concept, establishment of the theoretical system to the application of business, and now it is much more mature and has withstood the challenges.

作业成本法从概念的提出，理论体系的建立，到实际应用于企业，其理论体系发展到现在已基本成熟，在实践中也经受住了种种考验。

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In this paper, as power enterprises an example, detailed implementation and application procedure of job costing method will be showed.

本文以发电企业为实例详细阐述作业成本法项目实施与应用全过程。

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Performing job costing, account analysis, and general ledger management using Lotus and Excel

进行工作成本、帐目分析，运用Lotus和excel软件进行总帐管理

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Job costing and financial management information system

工作成本及财政管理资料系统

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On a Combined Application of Job Costing and Economic Value Added

论作业成本法与经济增加值的结合应用

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Prices in London for upmarket properties have risen for five months in a row, gaining more than 6 per cent, although average prices for homes costing more than 1m ($ 1.6m) are still almost a fifth lower than their peak in March 2008.

伦敦高端房地产价格已经连续5个月上涨，累计涨幅超过6%，虽然100万英镑（合160万美元）以上住宅的平均售价，依然比2008年3月的最高水平低近五分之一。

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Cost includes costs of raw materials computed using the weighted average method of costing and, in the case of work-in-progress and finished goods, also direct labour and an appropriate proportion of production overheads.

成本值包括以加权平均法计算之物料成本，如属在制品及制成品则须加上直接工资，及适当比例之间接生产经营成本。

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My next step is to sum up and average the monthly costing figure to track its change over time.

接下来，我把每个月的平均成本加起来，计算出每个月的平均值，从而来追踪一段时间内的变化情况。

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The weighted average process costing method averages the costs for the beginning work in the process with the current production.

加权平均法将期初存货的成本加上本期发生的成本平均分摊到单位产品之上。

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There is a danger that marginal costing could lead a company into a situation in which not all costs are covered, e.g.setting a price, which yields an inadequate contribution.

变动成本法可能使公司的成本不能得到全部补偿。例如，产品定价过低不能产生足够的能力际贡献。

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Marginal costing The method of process costing used.

边际成本计算（法）存货成本计算方法。

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Though variable costing is a western capitalism country's product, it has many advantages with respect to controlling cost, short-range decision and appraising results.

变动成本法虽是西方资本主义国家的产物，但它在成本控制、短期决策、业绩评价等方面有其独特的优点。

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The contrast of Full costing Manufacturing costing and Variable costing

完全成本法、制造成本法和变动成本法的比较

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Applications of the variable costing method

谈变动成本法的应用

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Study of the Differential Profit about Variable Costing and Full Costing

变动成本法与全部成本法损益差量研究

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