在这方面的优点是传统成本法无可比拟的。
Its advantage is incomparable with traditional costing methods.
长期以来，传统成本法一直是企业主要的成本核算方法。
In a long time, the traditional cost accounting is always the leading cost accounting method of most companies.
传统成本法容易造成产品成本信息失真，不利于盈利分析和预算分析；
In this paper, a new differential ABC method used in profit analysis and cost budget analysis is proposed.
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.
在前述理论分析和论证的基础上，第五章采用一个实例演示了作业成本法在商业银行成本核算中的有关计算过程，通过与传统成本法的比较论证了ABC法运用于商业银行的优越性。
The fifth part of the paper use a case of commercial bank to introduce the calculation of ABC, approve the ABC's advantage through comparing it with the traditional costing method.
作业成本法与传统的成本计算法的根本区别是对间接资源的分配标准不同，即以成本动因作为标准。
The difference between Activitybased Costing and the traditional costing calculation lies in the allotment criteria of the resource, i. e, it regards cost drive as the allotment criterion.
作业成本法弥补了传统成本核算方法的不足，将物流活动视为一系列有密切联系的作业集合体，以作业为基础，对物流成本进行动态反映。
ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.
传统的成本法被认为是轨道的方法，最大限度地减少开发成本。
Traditional costing is seen as the way track and minimizes cost of development.
传统的成本法和收益法分别从两个不同的角度评估资产的价值。
The traditional cost method and income method evaluate the value of the assets in different view.
产成品评估的传统方法有市场法和成本法。
The traditional valuation approaches to manufactured goods are market comparison approach and cost approach.
传统的成本管理方法存在着弊端，随着经济形势的变化，新的成本管理方法应运而生，将价值链分析法运用到成本会计中，采用效益成本法分析价值链每一环节成本，有利于降低成本，提高企业效益。
The paper applies value chain analysis method cost accounting, and uses cost-effective method to analysis every link of the value chain, which is conducive to reducing costs, and improves efficiency.
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。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
作业成本法的出现有效地弥补了传统成本核算方法的不足。
So Activity Based Costing makes up the deficiency of traditional way of measuring cost effectively.
与传统制备方法相比较，本法收率高，成本低，环境污染小，易实现工业化。
Compared with the traditional preparation method, the newly-developed method has the advantages of high yield, low cast, less pollution, and easy to industrialize.
与传统制备方法相比较，本法收率高，成本低，环境污染小，易实现工业化。
Compared with the traditional preparation method, the newly-developed method has the advantages of high yield, low cast, less pollution, and easy to industrialize.
应用推荐