作业成本控制是一种建立在作业成本法基础上的一种新型成本控制方法。
Activity based Costing control is a sort of new cost control method based on Activity based Costing.
将作业成本控制理论应用于北京水工机械厂，进行了理论的适用性与可行性的研究。
The theory of the Activity-Based Cost Control is applied in water-pipe shop of Beijing hydraulic Machine Factory, and the result indicates that the theory is applicable and practicable.
本文阐明了传统成本控制系统的特点及局限性，论述了作业成本控制对传统成本控制的改进。
This text the illustrates the characteristics and localization of traditional cost control system, and discusses the operation cost control to the improvement of traditional cost control.
另一方面 ，分析成本发生的原因和作业完成的效率、效果 ，为企业作业成本核算上升到作业成本控制奠定了基础。
Taking into account of characteristics of logistics enterprises, this paper discusses the application of activity-based costing to the cost accounting.
作业成本目标控制系统由前馈、过程、反馈控制三大子系统构成。
The system of activity-based cost control by objectives is formed of the three subsystems: feed forward, course and reaction control.
通过价值链分析确定增值作业，建立各种体系，以此来保证煤矿成本控制系统的有效性。
By analyzing the value chain to ascertain increment task to construct system of many kinds in order to assure system's validity.
作业成本法是目前被认为确定和控制物流成本最有前途的方法。
At present, Activity Based Costing is the most promising method of confirm and control logistics cost.
本文主要研究作业成本法在汽车制造企业的应用和物流成本控制的策略研究。
This paper works on the application of Activity Based Costing used in motor-car industry and on the strategy of logistic cost control.
作业成本法中的作业分析方法就是一种较为科学实用的成本控制方法。
As one part of Activities Based cost Methods, Activities Analysis Methods are relatively scientific and practical for cost-controlling.
采油企业采用作业成本法，能使发生的成本清晰化、明细化，达到严格控制成本的目的。
Production Enterprises taking activity-based costing law can make the occurring cost clear and achieve the aim to control it.
成本控制的重点正逐渐向作业能力的控制与管理上转移。
The point of cost control in TPLs is being shifted to the control and management of operation capacity.
为提高企业的成本管理水平，有效的控制企业成本，将作业成本法的思想应用于企业成本预算中。
In order to raise the level of the enterprise, and control business costs effectively, the thinking of Activity-Based cost method applied to business costs budget.
本文通过利用作业成本法对企业物流成本进行核算和分析，然后从作业管理等方面提出企业物流成本控制的思路和具体措施。
The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.
同时讨论了多作业物流作业成本的计算、预测和作业量的优化控制基本原理。
It discussed the calculation and prediction of the cost of multi-activity logistics and measured the principle of optimization.
但是，作业成本法只是一个成本计算系统，而不是成本控制系统。
However, activity-based costing is a cost system, rather than cost control system.
对于作业成本管理的的实施通过成本计划、成本控制、成本核算和成本分析及考核等方面进行了讨论。
The advantage of ABC lies not only in the accuracy of cost calculation, but in advanced Activity-Based Management.
对物流系统来说，作业成本法既重要又实用，被认为是确定和控制物流费用最有前途的方法。
To logistics system, Activity-Based Costing Method is important and practical, and is considered to be the most promising method to confirm and control logistics expenses.
作业成本法是一种深入到作业层面的成本控制方法，能够较为有效的控制企业物流成本。
The Activity Based Costing is a method which gets profound in the operation aspect, and it can control the enterprise's logistics cost effectively.
第七章标准作业成本法是本文的重点，笔者认为可以将标准成本法与作业成本法结合起来使用，使成本控制的体系更为完整。
The chapter 7 is the key part of the paper, the author suggests combining standard cost control with ABCC as a system in the shipping cost controlling to get the cost control system completely.
作业成本法不仅仅是一种先进的成本计算方法，更是一种成本控制和企业管理手段。
Activity-based Costing is not only a kind of advanced method about cost computing, but also a kind of cost control and method of enterprise's management.
对作业成本法在订单式生产企业的应用进行了设计研究，着力于标准作业成本的确定以及实际作业成本的控制管理。
The manufacture process is made up of activities. Defining activity and calculating standard cost of activity, the costs of activities become building blocks.
对作业成本法在订单式生产企业的应用进行了设计研究，着力于标准作业成本的确定以及实际作业成本的控制管理。
The manufacture process is made up of activities. Defining activity and calculating standard cost of activity, the costs of activities become building blocks.
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