... modified historical-cost accounting 改进的历史成本会计 post-mortem cost accounting 事后成本计算 Activity-based cost accounting: ABC 作业成本会计 ...
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作业成本法(Activity-Based Cost Accounting),简称 作业成本法( ),简称 ),简称ABC法 法 1984年,美国学者鲁宾·库珀(Robin·cooper)和罗伯特·卡普兰 (Robert· kaplan...
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accounting activity 会计活动 Activity-Based Cost Accounting 成本会计 ; 随着作业成本计算 Activity-Based Costing accounting 作业基础成本制度 ; 成本制度 ..
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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。
The activity based cost accounting is totally different from the traditional cost accounting.
作业成本会计完全不同于传统成本会计。
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。
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