内部订单管理是成本核算以及作业成本核算的最详细的层次。

Internal order management is the most detailed operational level of cost and activity accounting.

youdao

传统成本法已经不能适应管理者的要求，作业成本核算与管理方法应运而生。

The traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.

youdao

实施井下作业成本核算不仅需要建立和完善内部管理制度，还要有必要的信息系统予以支撑。

Carrying out the cost calculation of underground activity not only needs to set up and perfect the inner management system but also needs information system to back it up.

youdao