... 关键词:作业成本法;作业成本核算;应用环境的现状 [gap=694]Key words:activity-based costing ; activity-based accounting ; application environment ...
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...ation inside-supplying based on management decision 基于管理决策的会计信息内部供给 activity-based accounting 作业制会计 ; 作业成本法 ; 作业会计 computer-based accounting 电脑化会计 ..
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作业会计(activity-based accounting) (ABA) 即:作业成本法(activity-based costing) (ABC);先归集组织每一项作业的间接费用成本,然后将作业成本分配给引起那些作业...
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肆、 文献探讨 一、 何为作业基础成本制(ABC, activity-based accounting) 为了客观表达出产品的真实成本,准确评估且计算各式各样的产品之盈 馀,必须从间接成本追溯到最终产品的...
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Activity- Based Accounting 作业会计
activity-based cost accounting 作业成本会计 ; 作业成本法 ; 随着作业成本计算
Activity-Based Costing accounting 作业基础成本制度 ; 成本制度
activity-based management Accounting 作业管理会计
Activity y based accounting 作业基础成本计算
The problem in the logistics costs accounting is the inaccurate calculation for lack of the knowledge about logistics costs, and the activity-based accounting can solve it.
现行企业物流成本核算中普遍存在因对物流成本认识不足并进而导致计算不准确的问题,利用作业成本法进行物流成本核算则可有效弥补其不足。
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。
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。
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