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。
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.
在生产控制系统中，研究了需求决策控制、装配作业控制、零部件供应控制和库存控制的作用与内容。
In production control system, the functions and contents of demand decision control, assembling control, components-supplying control and stock control are studied.
企业内部的活动往往需要藉著协同作业来降低成本及提高决策的品质。
The actions in enterprises need cooperative working to reduce cost and improve the quality of decisions.
本文还通过案例说明作业成本法在集中采购中的应用可以为商业银行在供应商的选择、评价及对供应商管理决策上提供相关可靠的信息。
By illustrating an example, the paper shows the application of ABC in centralized purchasing, which can provide Banks with reliable information to select, evaluate and manage suppliers.
差异分析是作业成本管理中重要的决策支持工具。
Variance analysis is an important decision support tool of activity-based cost management.
而项目管理程序和作业文件主要从项目立项决策阶段、设计阶段、施工阶段、采购阶段、竣工验收与试运行阶段等几个阶段来论述。
Moreover, project management procedure and task document emphasis on the phases of setting and deciding a project, design, construction, purchase and finishing and pre-running.
企业技术联盟的组织运行包括决策与作业两个部分。
The organization operating of the technical alliance among enterprise comprises two parts:the decision and the function.
介绍了一个面向集装箱装卸过程生产作业计划决策支持系统及其主要功能。
This paper describes a production plan decision support system for container load and unload operation and the systems main functions.
依此可以了解田间土壤养分差异，并根据该差异进行变量施肥决策和变量施肥作业。
The difference of soil nutrient between operation units can be learned from the maps, and the decision and operation for variable rate fertilization can be made according to the difference.
作业成本管理的主要作用之一就是为管理者提供进行决策所需的成本信息。
One of the main functions of ABC is to provide cost information for managers in decision-making.
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。
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.
利用作业成本法的原理对客户关系管理的重要方面———客户导向的获利能力进行了分析，为定价等相关决策提供依据。
The profitability, one of the important parts of CRM, is analyzed with the principle of ABC to offer the basis for the relevant decisions.
该系统使得飞机人工增雨作业的指挥决策系统化，可减少盲目作业带来的损失。
It has been systematized for operation control and can decrease the losing of blind operation.
文章的结论是，引入作业成本法的经营杠杆效应分析更为客观、准确，对经营者的决策有较强的指导意义。
In conclusion, it is more objective and accurate by putting ABC method into operating leverage. The research helps the operators' decision-making.
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。
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.
应用实践表明：建立的田间土壤养分信息库可以应用于精确农业变量施肥的决策和作业管理。
The results of the method showed that the soil nutrient information database on the field was suitable for variable rate fertilization decision and management in precision agriculture.
在学期开始之时，一系列的作业将引导学生遍历重要的设计决策和建模步骤。
A series of problem sets at the beginning of the term will lead students through key design decisions and modeling steps.
具有作业天气预警、云场模拟预报、临近作业方案决策、作业动态监控指挥和作业效果实时评估等多种功能。
It has multiple functions such as operational weather warning, cloud field simulation and prediction, instant decision-making of operation...
研究多集群的管理模式，设计支持多集群的用户决策和系统决策两种调度方式，提出基于PBS的多集群作业调度MCJSS架构。
This paper studies the management model of multi-cluster, presumes two methods: user-decided and system-decided, and stabiles a MCJSS structure based on PBS.
作业成本管理在国外已为许多大型的银行和金融机构所采用，在经营管理和战略决策上取得良好的效果。
As a new kind of cost manage method, the activity-based cost management is already carried on many large Banks and financing institution abroad They all make good results in management and strategy.
文章介绍了一个用于作业调度的IDSS的新型的机智能决策支持系统结构。
The paper presents a new architecture of IDSS (Intelligent Desision SupportSystem )which is used in an operation dispatching.
作业成本法在经过长期的理论研究后，凭借着其可以为管理决策提供更为精确的成本信息而受到了大家的认可。
Among the long theoretic studies, Activity-Based Costing (ABC )which can offer more accurate cost information for decision makes has received most attentions.
在第四部分，本文创造性的提出运用作业成本法（Activity-BasedCosting， ABC）核算退货处理成本的思路，并用例子分析了作业成本法在退货管理决策中的运用。
The thesis in chapter 4 brings forward the idea of making use of the method of Activity-Based Costing to calculate the cost of processing returned goods.
在第四部分，本文创造性的提出运用作业成本法（Activity-BasedCosting， ABC）核算退货处理成本的思路，并用例子分析了作业成本法在退货管理决策中的运用。
The thesis in chapter 4 brings forward the idea of making use of the method of Activity-Based Costing to calculate the cost of processing returned goods.
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