Activity Based Costing

Chapter Five: Activity - Based Costing in the operation application.

第五章: 作业成本法在生产经营中的应用.

There are have two levels in application of Activity - Based Costing in Agricultural Enterprise.

同时,用实际案例论证农业企业应用作业成本法的可行性.

The essential technology based on CBR field of activity - based costing is put forward.

提出了基于CBR的冲压模具作业成本核算方法的关键技术.

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.

Objective Discuss about the method of Cost Accounting of Medical Service using Activity - based Costing.

目的探讨采用作业成本法测算医疗服务项目成本的方法.

As a method of cost control management, activity - based costing ( ABC ) was adapted to modern enterprises.

作业成本法是适应现代企业而产生的一种成本计算方法.

Activity - based costing ( ABC ) and Business Process Reengineering ( BPR ) has been accepted as new management thoughts.

作业成本法和业务流程再造均是都是当前流行的新型管理思想.

Activity - Based Cost Management ( ABCM ) is based on the activity - based costing ( ABC ) a 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.

Activity Based Costing ( ABC ) is just one of the solutions to these questions.

作业成本法正是在这种情况下产生的.

This paper expounds the basic principle of activity - based costing and the basic thought for case - based reasoning.

阐述了作业成本核算方法的基本原理和基于实例推理的基本思想.

Activity Based Costing ( ABC ) is the media in the conbination of ABCM and the new ABMS.

作业成本计算 ( ABC ) 是作业成本管理与作业管理新体系联结的中介.

The study conducted shows that the Activity - based costing is more beneficial than traditional costing.

得出了作业成本法比传统会计成本法更适合邮运企业的结论.