... 边际成本核算 Marginal Costing 价值链成本核算法 chain costing ; economicchain costing 成本核算数据 costing data ...
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Value Chain Costing 价值链成本计算
Activity-Based Supply Chain Costing 供需链作业成本
supply chain target costing 供应链目标成本
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。
This paper analyzes the iffuence of enterprise costing system from supply chain management and advances a concept of three level value chain of enterprises.
论述了供应链管理思想对企业成本管理的影响，提出了企业三层价值链模型；
Target Costing Method is one of the most important tools of Supply Chain Management, Which has been applied widely since 1960s.
目标成本法作为供应链成本管理的重要工具之一，自上世纪60年代以来得到了广泛的应用。
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