The cost information coming from activity-based costing can reflect the real consumption of production and business, and assure the management making reasonable judgements and decisions.

利用作业成本计算制度形成的成本信息能够反映生产经营的真实消耗情况，并促使管理当局做出正确的判断和决策。

youdao

So the research of applying Activity-Based Costing method in purchasing cost management of manufacturing business has significance both in theory and practice.

由此可见，应用作业成本法进行制造企业采购成本管理的研究具有较强的理论意义和现实意义。

youdao

Based on the re-carding company's reserve logistics business processes, with the way of Activity-Based Costing to scientifically measure and account the logistics costs of LR Beijing branch company;

在重新梳理了公司的逆向物流业务流程基础上，根据作业成本分析法科学地对LR北京分公司的逆向物流成本进行计量和核算；

youdao

The development of business accounting software programs has made the introduction of activity-based costing more feasible.

ECONOMIST: Idea

Setting up an activity-based costing system is a prerequisite for improving business processes and for any re-engineering programme (see article).

ECONOMIST: Idea