activity-based costing
美 
英
例句
That the Activity-Based Costing is a sort of comparative advanced calculates cost model and management means.
作业成本法就是一种比较先进的成本核算和管理方法。
Whether the activity-based costing system is applicable for medical equipment industry or not?
作业基础成本制度是否适用于医疗器材产业。
By integrating Activity-Based Costing into profitability analysis , you can create more realistic views of your revenue position.
通过集成作业成本计算到收益性分析，可以创建收益状态的更加真实的视图。
So, activity-based costing is applied, and a management system to calculate and control the logistics cost is established.
因此运用作业成本法，建立物流成本计算和控制的管理系统，才能真正降低企业物流成本。
So Activity Based Costing makes up the deficiency of traditional way of measuring cost effectively.
作业成本法的出现有效地弥补了传统成本核算方法的不足。
Activity-based Costing (ABC) and Theory of Constraints (TOC) are widely used in the decision of product mix in enterprises.
作业成本法（ABC）和约束理论（TOC）在企业产品组合决策上获得了广泛的应用。
Try to analyze and seek for the best driver by constructing and introducing an activity-based costing system.
经由建构与导入作业基础成本制度尝试分析找出最佳动因之方法与相关应注意事项。
Comparing with the traditional costing, Activity Based Costing realized several important breakthroughs.
与传统成本法相比，作业成本法实现了几个重大突破。
Understand the concept of activity-based costing.
理解作业基础管理的概念。
Activity Based Management Using an activity-based costing system to improve the operations of an organization.
以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营。
All the shortcomings can be overcome by adopting activity-based costing approach.
利用作业成本法可以有效地克服这些缺点。
Activity-Based Costing; Engineering Project Construction; Cost Management.
作业成本法；工程项目施工；成本核算；成本管理。
This paper tries to provide a new approach to the cost accounting of higer education by applying activity-based costing.
本文尝试采用作业成本法来核算高校教育成本，为高校教育成本核算提供全新的方法。
Activity-based costing can support to advance process and improve operation effectiveness.
作业基础成本制可以协助改善流程面，提升作业效率。
This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).
本文研究了国外先进的成本管理模式——作业成本管理和成本企画。
In contrast to traditional costing systems, the activity-based costing system has many advantages.
与传统成本计算制度相比较，作业成本计算制度具有许多优点。
Thus, assigning the costs to products is the final step of the procedure of activity-based costing.
因此，将有关成本分配计入各种产品是作业成本计算制度的最后一个步骤。
Some people argue that activity-based costing is simply an extension of department allocation .
一些人主张以活动为基础的成本计算只是部门配置的延长。
The solution is to use a new cost accounting system-Activity-Based Costing (ABC) system.
解决上述问题的办法是采用新的成本计算方法，实施作业成本法。
Logistics cost; Management; Activity-based costing.
物流成本；管理；作业成本法。
The traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.
传统成本法已经不能适应管理者的要求，作业成本核算与管理方法应运而生。
Activity-based costing can support to improve human resource management.
作业基础成本制可以协助分行人力有效管理。
JXInsight's Activity-based costing solution includes the following performance monitoring and management features.
JXInsight基于活动的成本核算解决方案包括了以下性能监测和管理特性。
At present, Activity Based Costing is the most promising method of confirm and control logistics cost.
作业成本法是目前被认为确定和控制物流成本最有前途的方法。
To realize the cost estimating of product development, an estimating model based on activity-based costing was presented.
为实现产品开发成本估算，构建了基于作业成本法产品开发成本的估算模型。
Section 5: A case analysis on the implementation of Activity Based Costing process.
第五部分进行案例浅析浅析，介绍作业成本法的实施过程。
Now we present an example to illustrate the computing method of activity-based costing.
现在我们来举一个例子说明作业成本制度的计算方法。
Activity-Based Cost Management (ABCM) is based on the activity-based costing (ABC) a new type of centralized management.
作业成本管理（ABCM）是基于作业成本法（ABC）的新型集中化管理方法。
But at present, Activity-Based Costing Method has not almost been used by enterprises in our country.
但是在我国企业物流系统中目前实施作业成本法的基本情况却是，作业成本计算法几乎未被企业运用。
In our country, the application of Activity-based Costing just remains at the stage of attempt.
在我国，对作业成本法的应用只是停留在尝试阶段。
Activity-based Costing Applied to Customer Relationship Management of Airlines--Customer-Oriented Profitability Analysis
作业成本法在航空公司客户关系管理中的运用--旅客获利能力分析
Probing into the Relationship and Coordination between the Activity-based Costing and Present Laws and Regulations of Tax and Accounting
作业成本法与我国现行税收、会计法规的关系及协调新探
A Study on the Cost of the Business Process Account which based Activity-Based Costing Theory
基于作业成本思想的业务流程成本计算研究
Manufacturing Enterprises; Logistics Cost Management; Activity-Based Costing; Cost Budget; Cost Accounting; Cost Control;
制造企业；物流成本管理；作业成本法；成本核算；成本预算；成本制约；
Activity-based costing; Logistics cost accounting; Manufacturing enterprise; Logistics cost;
作业成本法；物流成本核算；制造企业；物流成本；
Hotel cost management; Activity-Based Costing; Activity-Based Costing management; profitability analyses;
宾馆成本管理；作业成本法；作业成本管理；盈利性浅析浅析；
Third-Party Logistics; Activity-Based Costing; Activity-Based Cost Management; Customer Profitability Analysis;
第三方物流；作业成本法；作业成本管理；客户盈利能力浅析浅析；
Discussion about introduction of Activity Based Costing into Chinese telecommunication enterprises
我国电信企业引入作业成本法的探讨
Manufacturing enterprises; logistics cost; Activity-based Costing; cost control; Fuzzy Evaluation;
制造企业；物流成本；作业成本法；成本制约；模糊评价；
Basic conceptions of Activity - based Costing and prospective of its application in health services
作业成本法的基本原理及其在医疗服务成本测算中的应用前景
