After the analysis of the operation cost characteristics and composing in high speed railway, the methods and means of activity-based costing of operation cost account were put forward.
本文通过对高速铁路条件下运营成本的特点、构成状况的分析，采用作业成本法核算高速铁路的运营成本的原理、方法。
Based on the re-carding company's reserve logistics business processes, with the way of Activity-Based Costing to scientifically measure and account the logistics costs of LR Beijing branch company;
在重新梳理了公司的逆向物流业务流程基础上，根据作业成本分析法科学地对LR北京分公司的逆向物流成本进行计量和核算；
Taking into account of characteristics of logistics enterprises, this paper discusses the application of activity-based costing to the cost accounting.
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。
Research on activity-based costing of operation cost account in high speed railway;
讨论了京沪高速铁路的速度目标值对工程造价及运营成本的影响。
Research on activity-based costing of operation cost account in high speed railway;
讨论了京沪高速铁路的速度目标值对工程造价及运营成本的影响。
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