Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.
正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。
The accounts are the language of the cost accounting, whose design is the critical factor of the effective costing.
成本会计账户是成本会计的工作语言，其设计的好坏是成本会计核算能否有效运行的关键。
The mode of traditional costing measurement is grafted on the account system of accounting.
传统成本计量模式是嫁接在会计账户系统之上的。
Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.
接着依据作业成本法系统操作的一般程序设计原则，设计了卷烟厂设备维修实施作业成本核算的程序。
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.
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。
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.
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。
The paper expounds the content, accounting hypothesis, basis for costing account, indexes for cost accounting and how to establish a cost accounting system.
本文就高校成本核算的内容、会计假设、核算基础、指标体系以及如何构建成本控制系统作了探讨。
In period-end closing you can use various different allocation methods (for example, overhead costing) to allocate costs between different areas of Cost Accounting.
期末处理使用各种分配方法（如间接费），在管理会计的各个领域对成本进行分配。
Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting.
战略管理会计的平衡计分卡、基于作业成本计算法的作业管理方法，是企业战略管理的重要工具。
In the enterprise accounting practice of Japan, the application of modern managerial accounting is very popular, while the standard costing system of traditional managerial accounting is also popular.
在日本国的企业会计实践中，现代管理会计的应用相当普遍，但传统管理会计中的标准成本制度时至今日依然相当活跃。
Activity based costing is another method in cost accounting and it contains both benefits and problems.
基于活动的成本核算是成本会计的另一个方法，它包含两个好处以及也会存在一些问题。
This paper tends to make initial exploration on the origin, theoretical basis, accounting procedure of activity-based costing and its application in China.
本文拟对作业成本法的由来、理论依据、核算程序和在我国的具体应用等进行初步的探讨。
Based enterprise cost management and financial management, the project improves the plant costing calculation method and applies it to the system design to achieve accurate cost accounting.
依据企业的成本管理方法和财务管理模式，提出了设备成本核算的方法，并将该算法应用于系统之中，实现了设备成本的准确核算。
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。
Activity-based costing allocates costing by activity, objectively illustrates the relationship between resource consumption and product cost, which keeps the result of cost accounting more accurate.
作业成本法以“作业”为载体进行成本的分配，客观地描述了资源消耗与产品成本之间的关系，使成本核算的结果更加准确。
Accounting systems that assemble costs in this fashion are called job order costing systems.
这样的成本会计系统就叫分批法。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
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。
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。
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。
应用推荐