전문 번역가, 번역 회사, 웹 페이지 및 자유롭게 사용할 수 있는 번역 저장소 등을 활용합니다.
as mainland china is a major economy and manufacturing hub, the viral outbreak has been seen to pose a major destabilizing threat to the global economy.
karena tiongkok daratan adalah pusat ekonomi dan manufaktur besar, wabah virus dianggap menyebabkan ancaman destabilisasi besar terhadap ekonomi global.
manufacturers must optimize the process they use to make the chemical so they can scale up from a medicinal chemist producing milligrams, to manufacturing on the kilogram and ton scale.
produsen harus mengoptimalkan proses yang digunakan untuk membuat bahan kimia sehingga mereka dapat meningkatkan skala pembuatan, dari awalnya ahli kimia yang memproduksi beberapa miligram ke produsen yang memproduksi skala kilogram dan ton.
stated in april, imperatives of the cepi initiative for vaccine development are speed, manufacturing capacity, deployment at scale, and global access.
inisiatif cepi memberikan pernyataan pada bulan april bahwa hal yang harus diperhatikan dalam mengembangkan vaksin adalah kecepatan, kapasitas produksi, penyebaran pada skala yang dibutuhkan, serta akses global.
chapter 6 discussion questions 6-1 q6-1. the basic objective of process costing is to determine the costs of the products manufactured by the company. determining the cost of the products manufactured is necessary in order to properly cost ending inventories for external reporting purposes (i.e., reporting to creditors and owners of the company, the sec, and the irs) and to evaluate the profitability of the manufacturing activity. in order to cost products, the costs must be determined for materials, labor, and factory overhead used to process each unit of product through each department. q6-2. the products manufactured within a department (or cost center) during the period can be heterogeneous if job order costing is used, but must be homogeneous if process costing is used. in job order costing, products are accounted for in batches. the cost of each unit of product manufactured on a job is determined by dividing the total cost charged to the job by the number of units produced on the job. since the manufacturing cost of each job is accounted for separately, accurate and useful product cost can be determined even when the products manufactured on different jobs are substantially different. by contrast, in process costing, all manufacturing costs are charged to the department, and the unit cost is determined by dividing the cost charged to the department by the number of units produced. as a consequence, the units of product manufactured within a department must be essentially alike in order for the cost allocated to each unit to be meaningful (i.e., to reasonably reflect the actual cost of the resources used to manufacture the product). q6-3. (a) process (b) process, unless significantly different models are manufactured (c) process (d) job order (e) process (f) process (g) job order (h) process, unless different fabrics are used for different models, in which case the conversion costs may be accounted for using process, but the materials using job order q6-4. three product flow formats are: sequential, parallel, and selective. sequential means that the product flows or is manufactured in an unchanging fixed set of operations, going from one department to the next. parallel means that certain operational phases take place simultaneously in other departments and the partially completed units or parts are brought together in subsequent departments. selective refers to the fact that a product does not necessarily move through every department. depending upon the character or shape of the final product, different departments are engaged in completing the desired product. q6-5. materials costs—in job order costing, materials requisitions are used and charges are made to jobs; in process costing, charges for materials issued to production are made to departments, with infrequent use of materials requisitions. labor costs—time tickets are used in job order costing to accumulate labor costs for each job; in process costing, labor costs are charged to departments, and, therefore, detailed time records are not necessary. factory overhead—job order costing requires the use of predetermined rates for charging overhead to jobs; in process costing, actual overhead may be used. (however, predetermined rates are often used in order to smooth overhead that is not incurred at the same rate as production activity.) summarizing costs—a job order cost sheet is used to accumulate the costs of an order in job order costing; a cost of production report is used in process costing. in job order costing, costs are summarized on completion of the job; in process costing, costs charged to th
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마지막 업데이트: 2016-10-31
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