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。
Activity based Costing control is a sort of new cost control method based on Activity based Costing.
作业成本控制是一种建立在作业成本法基础上的一种新型成本控制方法。
At present, Activity Based Costing is the most promising method of confirm and control logistics cost.
作业成本法是目前被认为确定和控制物流成本最有前途的方法。
Activity based costing is another method in cost accounting and it contains both benefits and problems.
基于活动的成本核算是成本会计的另一个方法，它包含两个好处以及也会存在一些问题。
This paper works on the application of Activity Based Costing used in motor-car industry and on the strategy of logistic cost control.
本文主要研究作业成本法在汽车制造企业的应用和物流成本控制的策略研究。
Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.
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。
This paper structure the activity-based quality cost management system from management of quality cost and quality activity.
本文从质量成本管理及质量作业流程两方面来构建作业质量成本管理体系。
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。
Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.
同时标准成本法在管理上的优势又为作业成本的运用提供了一大突破口。
Logistics cost; Management; Activity-based costing.
物流成本；管理；作业成本法。
Activity-based cost analysis is the method analyzing the cost around activity.
作业成本法是一种先进的成本计算方法。
The system of activity-based cost control by objectives is formed of the three subsystems: feed forward, course and reaction control.
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。
A transfer pricing system based on standard activity cost with capacity constraints is proposed with quantitative study which can induce the divisions' production and purchasing decisions.
以模型化方法定量研究了作业生产能力约束下的标准作业成本基础转移定价方法，可实现对企业内各分部生产采购决策的有效引导。
Activity-Based Costing; Engineering Project Construction; Cost Management.
作业成本法；工程项目施工；成本核算；成本管理。
In order to raise the level of the enterprise, and control business costs effectively, the thinking of Activity-Based cost method applied to business costs budget.
为提高企业的成本管理水平，有效的控制企业成本，将作业成本法的思想应用于企业成本预算中。
In this paper, a new ABC system designing and activity dictionary report building were introduced, as well as make cost decision based on activity dictionary report.
本文主要介绍了一种新型实用的ABC成本核算软件的设计及作业字典的生成，并在作业字典的基础上进行成本决策的方法。
This paper studies the application of the activity - based cost - volume - profit analysis in the single projects of the construction enterprises.
本文对以作业为基础的本量利分析法在建筑企业单项工程中的应用进行研究。
However, activity-based costing is a cost system, rather than cost control system.
但是，作业成本法只是一个成本计算系统，而不是成本控制系统。
Variance analysis is an important decision support tool of activity-based cost management.
差异分析是作业成本管理中重要的决策支持工具。
Faced with the need to solve the problem of cost computation and cost management, people gradually adopt activity-based costing.
企业内外部来自成本计量和成本管理的压力，使作业成本法逐渐为人们所重视。
The traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.
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 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。
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.
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。
Production Enterprises taking activity-based costing law can make the occurring cost clear and achieve the aim to control it.
采油企业采用作业成本法，能使发生的成本清晰化、明细化，达到严格控制成本的目的。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。
The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.
本文通过利用作业成本法对企业物流成本进行核算和分析，然后从作业管理等方面提出企业物流成本控制的思路和具体措施。
Based on logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.
在物流作业成本法的基础上，加进了基于物流时间的物流成本核算方法，构建了物流成本核算的T - A模型。
The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。
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