activity-based costing

美 　英

• 網(wǎng)絡(luò)作業(yè)成本法；作業(yè)成本制；作業(yè)基準(zhǔn)成本法

例句

That the Activity-Based Costing is a sort of comparative advanced calculates cost model and management means.

作業(yè)成本法就是一種比較先進(jìn)的成本核算和管理方法。

Whether the activity-based costing system is applicable for medical equipment industry or not?

作業(yè)基礎(chǔ)成本制度是否適用于醫(yī)療器材產(chǎn)業(yè)。

By integrating Activity-Based Costing into profitability analysis , you can create more realistic views of your revenue position.

通過(guò)集成作業(yè)成本計(jì)算到收益性分析，可以創(chuàng)建收益狀態(tài)的更加真實(shí)的視圖。

So, activity-based costing is applied, and a management system to calculate and control the logistics cost is established.

因此運(yùn)用作業(yè)成本法，建立物流成本計(jì)算和控制的管理系統(tǒng)，才能真正降低企業(yè)物流成本。

So Activity Based Costing makes up the deficiency of traditional way of measuring cost effectively.

作業(yè)成本法的出現(xiàn)有效地彌補(bǔ)了傳統(tǒng)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.

作業(yè)成本法（ABC）和約束理論（TOC）在企業(yè)產(chǎn)品組合決策上獲得了廣泛的應(yīng)用。

Try to analyze and seek for the best driver by constructing and introducing an activity-based costing system.

經(jīng)由建構(gòu)與導(dǎo)入作業(yè)基礎(chǔ)成本制度嘗試分析找出最佳動(dòng)因之方法與相關(guān)應(yīng)注意事項(xiàng)。

Comparing with the traditional costing, Activity Based Costing realized several important breakthroughs.

與傳統(tǒng)成本法相比，作業(yè)成本法實(shí)現(xiàn)了幾個(gè)重大突破。

Understand the concept of activity-based costing.

理解作業(yè)基礎(chǔ)管理的概念。

Activity Based Management Using an activity-based costing system to improve the operations of an organization.

以活動(dòng)為基礎(chǔ)的管理利用以活動(dòng)為基礎(chǔ)的成本計(jì)算制度改善一家公司的運(yùn)營(yíng)。

All the shortcomings can be overcome by adopting activity-based costing approach.

利用作業(yè)成本法可以有效地克服這些缺點(diǎn)。

Activity-Based Costing; Engineering Project Construction; Cost Management.

作業(yè)成本法；工程項(xiàng)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.

本文嘗試采用作業(yè)成本法來(lái)核算高校教育成本，為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.

作業(yè)基礎(chǔ)成本制可以協(xié)助改善流程面，提升作業(yè)效率。

This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).

本文研究了國(guó)外先進(jìn)的成本管理模式——作業(yè)成本管理和成本企畫。

In contrast to traditional costing systems, the activity-based costing system has many advantages.

與傳統(tǒng)成本計(jì)算制度相比較，作業(yè)成本計(jì)算制度具有許多優(yōu)點(diǎn)。

Thus, assigning the costs to products is the final step of the procedure of activity-based costing.

因此，將有關(guān)成本分配計(jì)入各種產(chǎn)品是作業(yè)成本計(jì)算制度的最后一個(gè)步驟。

Some people argue that activity-based costing is simply an extension of department allocation .

一些人主張以活動(dòng)為基礎(chǔ)的成本計(jì)算只是部門配置的延長(zhǎng)。

The solution is to use a new cost accounting system-Activity-Based Costing (ABC) system.

解決上述問(wèn)題的辦法是采用新的成本計(jì)算方法，實(shí)施作業(yè)成本法。

Logistics cost; Management; Activity-based costing.

物流成本；管理；作業(yè)成本法。

The traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.

傳統(tǒng)成本法已經(jīng)不能適應(yīng)管理者的要求，作業(yè)成本核算與管理方法應(yīng)運(yùn)而生。

Activity-based costing can support to improve human resource management.

作業(yè)基礎(chǔ)成本制可以協(xié)助分行人力有效管理。

JXInsight's Activity-based costing solution includes the following performance monitoring and management features.

JXInsight基于活動(dòng)的成本核算解決方案包括了以下性能監(jiān)測(cè)和管理特性。

At present, Activity Based Costing is the most promising method of confirm and control logistics cost.

作業(yè)成本法是目前被認(rèn)為確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.

為實(shí)現(xiàn)產(chǎn)品開發(fā)成本估算，構(gòu)建了基于作業(yè)成本法產(chǎn)品開發(fā)成本的估算模型。

Section 5: A case analysis on the implementation of Activity Based Costing process.

第五部分進(jìn)行案例淺析淺析，介紹作業(yè)成本法的實(shí)施過(guò)程。

Now we present an example to illustrate the computing method of activity-based costing.

現(xiàn)在我們來(lái)舉一個(gè)例子說(shuō)明作業(yè)成本制度的計(jì)算方法。

Activity-Based Cost Management (ABCM) is based on the activity-based costing (ABC) a new type of centralized management.

作業(yè)成本管理（ABCM）是基于作業(yè)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.

但是在我國(guó)企業(yè)物流系統(tǒng)中目前實(shí)施作業(yè)成本法的基本情況卻是，作業(yè)成本計(jì)算法幾乎未被企業(yè)運(yùn)用。

In our country, the application of Activity-based Costing just remains at the stage of attempt.

在我國(guó)，對(duì)作業(yè)成本法的應(yīng)用只是停留在嘗試階段。

Activity-based Costing Applied to Customer Relationship Management of Airlines--Customer-Oriented Profitability Analysis

作業(yè)成本法在航空公司客戶關(guān)系管理中的運(yùn)用--旅客獲利能力分析

Probing into the Relationship and Coordination between the Activity-based Costing and Present Laws and Regulations of Tax and Accounting

作業(yè)成本法與我國(guó)現(xiàn)行稅收、會(huì)計(jì)法規(guī)的關(guān)系及協(xié)調(diào)新探

A Study on the Cost of the Business Process Account which based Activity-Based Costing Theory

基于作業(yè)成本思想的業(yè)務(wù)流程成本計(jì)算研究

Manufacturing Enterprises; Logistics Cost Management; Activity-Based Costing; Cost Budget; Cost Accounting; Cost Control;

制造企業(yè)；物流成本管理；作業(yè)成本法；成本核算；成本預(yù)算；成本制約；

Activity-based costing; Logistics cost accounting; Manufacturing enterprise; Logistics cost;

作業(yè)成本法；物流成本核算；制造企業(yè)；物流成本；

Hotel cost management; Activity-Based Costing; Activity-Based Costing management; profitability analyses;

賓館成本管理；作業(yè)成本法；作業(yè)成本管理；盈利性淺析淺析；

Third-Party Logistics; Activity-Based Costing; Activity-Based Cost Management; Customer Profitability Analysis;

第三方物流；作業(yè)成本法；作業(yè)成本管理；客戶盈利能力淺析淺析；

Discussion about introduction of Activity Based Costing into Chinese telecommunication enterprises

我國(guó)電信企業(yè)引入作業(yè)成本法的探討

Manufacturing enterprises; logistics cost; Activity-based Costing; cost control; Fuzzy Evaluation;

制造企業(yè)；物流成本；作業(yè)成本法；成本制約；模糊評(píng)價(jià)；

Basic conceptions of Activity - based Costing and prospective of its application in health services

作業(yè)成本法的基本原理及其在醫(yī)療服務(wù)成本測(cè)算中的應(yīng)用前景