随着企业管理的不断深化，现行财务会计采用的全部成本法在某些方面已不能适应企业内部管理的需要。
Due to the deeping of business management, absorption costing being adopted in current finacial accounting don't satisfy the needs of the internal business management in some aspects.
然后介绍了价值链会计与作业成本法的有机结合，以及价值链会计中作业成本法的运用。
Then, the thesis introduces the organic combination of the value chain accounting and activity-based costing, and the application of activity-based costing in value chain accounting.
在房地产估价实务中，估价人员时常将成本法中的建筑物折旧与会计折旧相混淆。
When estimating real property, many valuators often confuse building depreciation in cost method with accounting.
股票投资有两种会计核算方法：（1）成本法（2）权益法。
There are two methods of accounting for investments in stock: (1) the cost method and (2) the equity method.
传统的成本管理方法存在着弊端，随着经济形势的变化，新的成本管理方法应运而生，将价值链分析法运用到成本会计中，采用效益成本法分析价值链每一环节成本，有利于降低成本，提高企业效益。
The paper applies value chain analysis method cost accounting, and uses cost-effective method to analysis every link of the value chain, which is conducive to reducing costs, and improves efficiency.
传统的会计方法并不能准确的计量出物流成本，而作业成本法则可以弥补这一缺陷。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
于是，作为作业成本法延伸与补充的新一代成本管理方法资源消耗会计应运而生。
So the new generation of cost management system—RCA that can extend and remedy ABC come into being at the opportune historic moment.
目前所提出的输电定价方法主要分为基于会计学的综合成本法和基于微观经济学的边际成本法。
There are two main methods in transmission service pricing at present , i. e. the accounting based embedded cost method and the economics based marginal cost method.
管理会计在过去的二十多年来一直将其研究重点放在了作业上，作业成本法也成为备受推崇的成本管理方法。
During the last more than two decades management Accounting has focused it's attention on activity, and ABC has also become a cost management system that was been held in very high esteem.
管理会计在过去的二十多年来一直将其研究重点放在了作业上，作业成本法也成为备受推崇的成本管理方法。
During the last more than two decades management Accounting has focused it's attention on activity, and ABC has also become a cost management system that was been held in very high esteem.
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