Capital Cost Accounting的意思|示意

So we should identify and measure the cost of equity capital cost, at the same time, establish capital cost accounting. It also gives a trial discussion to some points of...

在提出应确认并计量权益资本的成本，建立资本成本会计的同时，对资本成本会计的若干问题进行了尝试性的探讨。

There is a close relationship between human capital and cost management accounting of human capital.

人力资本与人力资本成本管理会计息息相关。

EVA is abbreviated from Economic Value Added, which is found by deducting the cost of equity capital from accounting profit.

EVA是经济增加值的简称，是经过调整后的税后营业净利润扣除全部资金成本后的余额。

So we should identify and measure the cost of equity capital cost, at the same time, establish capital cost accounting. It also gives a trial discussion to some points of capital cost accounting.

在提出应确认并计量权益资本的成本，建立资本成本会计的同时，对资本成本会计的若干问题进行了尝试性的探讨。

Furthermore, the hospital should introduce such advanced economic management modes as cost management, performance management, hierarchy accounting and capital operating.

并在医院管理经营实践中采用成本管理、绩效管理、分级核算及资本运营等先进的经济管理模式。

An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses.

现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。