Activity - based costing is widely used in western countries such as america , but it is a new method in the enterprises of china 摘要作业成本法在美国等西方国家已得到了广泛的应用,但在我国企业界尚处于探索阶段。
Fifth , study the experience of simulating market accounting of handan steel works , last , improve cost count means and carry out activity - based cost 第四部分是本文的重点,尝试研究了研究客体“应该怎么做”的问题。
Activity - based costing ( abc ) has already been widespread approbated by the theories and practice as a scientific cost calculates method 作业成本法( abc )作为一种科学的成本计算方法,已被理论界和实务界普遍认同。
For example , analysts responsible for departmental budgets are skilled at using variance analyses and activity - based costing ( abc ) techniques 例如,负责部门预算的分析师长于运用偏差分析和基于作业的成本( abc )技能。
This article , taking the successful application of activity - based costing in luo yang copper group company for example , discusses its application in our country 实践证明,作业成本法在洛铜集团的成功实施,提高了企业的管理水平。
( 5 ) activity - based costing and activity - based pricing ( abp ) helps to cut marketing cost and to promote the competitive position of enterprise 5 、作业成本计算和以作业为基础的产品定价( abp ) ,降低营销成本,提高企业的竞争地位。
In present research , no one takes activity - based costing as a whole system of controlling costs and implementing strategy into actions 在目前的研究中,还没有将基于作业的核算方法作为一个完整的成本控制、完成企业战略的体系来对待。
Activity - based costing is not only a method of calculating costs accurately , but also a method of controlling costs and implementing strategy into action 基于作业成本核算方法不仅是一种能够准确核算产品成本的方法,它更是一种成本控制及完成企业战略的方法。
Starting with the origin of activity - based costing , chapter one focuses on reviewing the evolution of abc and evaluating its application status 从作业成本会计的产生入手,本文第一部分对作业成本会计的发展历程进行了分析和阐述,并进一步评价了作业成本会计的应用。
In the activity - based cost phase , people ’ s opinion has changed , they think that cost is closely associated with the activity , that is , activity is the cost driver 在作业成本管理阶段,人们的观念发生变化,认为“成本是作业的函数” ,即作业成本动因驱动成本的发生。