特尼认为,若 是小型公司,作业可分为两类:①成本目标作业(cost object activity),它指使产 品或顾客直接受益的作业,为顾客提供售后技术服务即是一个典型的成本目标作 业,库珀划分的前三类作业可以归属为成本...
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目标成本管理和作业成本管理是较为先进的成本管理模式。
Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.
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.
讨论了工程造价的现代理论框架,将房建工程造价定义为房建施工企业的战略成本、目标成本和作业成本的融合。
Secondly, based on the discussion of modern engineering cost theoretical framework, it defines the house-building cost by syncretizing the company's strategy cost, object cost and activity-based cost.
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