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.
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.
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.
当把两模型结合起来考虑时，就可以发现成本动因优化模型是作业成本核算模型的前提和基础。
When take into account the two models, we will think out the cost-driver optimize model is the premise and base of the costing model.
接着依据作业成本法系统操作的一般程序设计原则，设计了卷烟厂设备维修实施作业成本核算的程序。
Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.
另一方面 ，分析成本发生的原因和作业完成的效率、效果 ，为企业作业成本核算上升到作业成本控制奠定了基础。
Taking into account of characteristics of logistics enterprises, this paper discusses the application of activity-based costing to the cost accounting.
作业成本法；工程项目施工；成本核算；成本管理。
Activity-Based Costing; Engineering Project Construction; Cost Management.
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.
最后，就作业成本法在实际应用中如何与财会系统融合，进行物流成本核算体系的设计加以论述。
Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems, the design of logistics cost accounting system.
与客户及相关部门沟通，确认产品包装技术要求。对所需采购的物品进行设计，成本核算。生产现场指导作业。
Communicate with customers and concerning departments to confirm the technical requirements of product package. Design the sourcing product and calculate the cost before supervising production site.
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。
Based on logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.
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.
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。
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.
对于作业成本管理的的实施通过成本计划、成本控制、成本核算和成本分析及考核等方面进行了讨论。
The advantage of ABC lies not only in the accuracy of cost calculation, but in advanced Activity-Based Management.
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.
通过调查和分析传统纺织品报价存在的问题，建立了采用作业成本管理法进行成本核算的快速报价系统。
The existing problems in traditional quotation for textile are surveyed. Based on operation cost management, the fast quotation system of cost calculation is established.
现行企业物流成本核算中普遍存在因对物流成本认识不足并进而导致计算不准确的问题，利用作业成本法进行物流成本核算则可有效弥补其不足。
The problem in the logistics costs accounting is the inaccurate calculation for lack of the knowledge about logistics costs, and the activity-based accounting can solve it.
作业成本法以“作业”为载体进行成本的分配，客观地描述了资源消耗与产品成本之间的关系，使成本核算的结果更加准确。
Activity-based costing allocates costing by activity, objectively illustrates the relationship between resource consumption and product cost, which keeps the result of cost accounting more accurate.
因此随着我国对作业成本法不断深入的研究，必将对我国企业的成本核算方式产生本质上的改变。
Therefore, though ABC is continually researched, it certainly occur substantial change to the counting model of cost in domestic enterprises.
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.
再次，介绍作业成本法的核算原理并描述远洋集装箱运输企业的行业特点及成本核算特征，继而论证此类企业实施作业成本法的可行性和必要性。
Again, the core theory of ABC will be explained, and the writer will demonstrate it is feasible and indispensable to implement ABC in the shipping industry.
再次，介绍作业成本法的核算原理并描述远洋集装箱运输企业的行业特点及成本核算特征，继而论证此类企业实施作业成本法的可行性和必要性。
Again, the core theory of ABC will be explained, and the writer will demonstrate it is feasible and indispensable to implement ABC in the shipping industry.
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