- 作业成本法
- abc: ABC ＝ 1.American Broad ...
- activity: n. 1.活动；活跃；动作；活动力；能动性。 2.活性； ...
- base: adj. 1.贱的，劣的；卑下的，低级的；卑鄙的。 2. ...
- cost: n. 1.费用；代价，价格；成本。 2.牺牲；损害，损失 ...
- abc activity based costing: 基于活动的成本核算
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abc(activity-based costing)中文什么意思
- 作业成本法
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例句与用法
- Under the supervision of collaboration value chain management , this thesis introduces abc ( activity - based costing ) technique and presents the goal cost control process of eerp based on abc , and discusses its control procedure
在协同价值链管理的指导下，引入作业成本法，提出基于作业成本法的eerp目标成本控制，并对其控制过程进行讨论。 - In the consequence , ignoring a appropriate ratio of cost - benefit , ignoring cost controlling in the operation , lacking of cost data and necessary cost managing skills always existed in the whole insurance industry . abc ( activity - based costing ) is a kind of advanced method of cost calculation and management . it can provide the objective , true and accurate cost information for the product and service
作业成本制度作为一种先进的成本核算和管理办法,它依据作业成本动因,采用多样化的分配标准,使成本的可归属性大大提高,为产品及服务提供客观、真实、准确的成本信息;同时它不只是一种计算产品成本的基础,还是一种持续的成本管理过程,既可用于控制成本,也可用于企业的一些重要领域,例如预算编制、间接费用部门的绩效衡量、战略管理等。 - Firstly the paper analyzes the characteristic of the cost structure in the national commercial bank and points out that the activity - based costing system is the best method on the cost management . secondly the paper explains how to establish the cost counting system with abc ( activity - based costing ) and the cost analysis system with abm ( activity - based management ) . finally the paper puts forward the suggestions to solve the several past cost problems
首先分析国有商业银行的成本结构特性，得出结论：二维作业成本法是最佳的成本管理方法；其次建立以作业成本计算( abc )为基础的成本计算系统，以作业管理( abm )为基础的成本分析系统；最后解决国有商业银行几个历史遗留的成本问题。