原価計算基準の英語

原価計算基準は原価計算に関する実践規範となっている。例文帳に追加

Cost accounting standards are practice standards having to do with cost accounting. - Weblio英語基本例文集

本発明は、ＡＢＣ（活動基準原価計算法）を基に、病院での原価計算を適正に行わせるための診療科別原価計算方法及び診療科別原価計算システムを提供する。例文帳に追加

To provide a method and a system of cost accounting by subject of medical treatment for appropriately performing the cost accounting at a hospital based on an ABC (activity based cost accounting method). - 特許庁

活動基準原価計算を用いてコストを分析し、全体コストの削減に繋げる。例文帳に追加

Using active-based costing to analyze our costs lead to a reduction in overall cost. - Weblio英語基本例文集

実際原価計算では、基準を「実績を測るための尺度として」使用することができます。例文帳に追加

In actual cost accounting, standards are used as a scale against which the actual performance can be measured. - Weblio英語基本例文集

ハ　原価基準法（国外関連取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額に通常の利潤の額（当該原価の額に政令で定める通常の利益率を乗じて計算した金額をいう。）を加算して計算した金額をもつて当該国外関連取引の対価の額とする方法をいう。）例文帳に追加

c) Cost plus method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory assets involved in the said foreign affiliated transaction for having acquired the inventory assets by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the said amount of cost by the normal profit margin specified by a Cabinet Order発音を聞く  - 日本法令外国語訳データベースシステム

金融機関などの人的コストの占める割合が高い業種に活動基準原価計算を適用する際して、少ドライバーで維持管理が容易なしくみ、且つ、コスト計算の単機能だけでなく、収益などの採算を管理できるモデルを実現する。例文帳に追加

To provide a mechanism for facilitating maintenance management with less drivers and a model capable of not only having the single function of cost accounting but also managing the analysis of profits or the like at applying activity reference cost accounting to a business type in which the ratio occupied by labor costs is high such as a financial institution. - 特許庁