This spreadsheet has been used by WHO's Global Health Workforce Alliance as the basis for its costing tool.
该工具基于Excel表格，已被世界卫生组织全球卫生工作组联盟用作其成本核算工具的基础。
2
The paper expounds the content, accounting hypothesis, basis for costing account, indexes for cost accounting and how to establish a cost accounting system.
本文就高校成本核算的内容、 会计假设、核算基础、 指标体系以及如何构建成本控制系统作了探讨。
3
The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.