成本会计 考试 名词解释（Cost accounting exam Glossary）.docVIP

成本会计 考试 名词解释（Cost accounting exam Glossary） The cost of production of 1. products: industrial enterprises for the production of a certain type, a certain number of products are all kinds of production cost and expenditure, is the cost of production of these products, also known as the product manufacturing cost, referred to as product cost. 2. production costs: industrial enterprises in certain periods (such as one month) occurred in the amount of money expressed in the production costs. 3. direct production costs: costs directly used in the production of the product in the production costs that constitute the cost of the product. 4. indirect production costs: indirect expenses for product production. 5. directly included in the cost (the direct costs) in the production costs of product cost structure, which can distinguish between products consumed, can not be directly included in the cost of a product, can be called directly in charge. 6. indirect expense (the indirect costs): can not distinguish what kind of products consumed, can not be directly included in the cost of a product, and must be allocated in accordance with the standards included in the various products cost related costs can be called indirect included (or allocated costs). 7. consumption quota: refers to the unit quantity that the product can consume. 8. quota consumption refers to the amount that can be consumed according to the consumption quota under certain output. 9. material cost quota and fixed cost: the consumption performance of consumption quota and quota consumption. 10. cost allocation: the generalized cost allocation is the division of costs, that is, the division of the cost limits in the five aspects mentioned above, including the division of the allocation method without using certain allocation methods. The distribution of all kinds of factor costs and the allocation of the material cost allocation tables are all generalized cost allocation. The distribution of the allocated items