最后是本文的重点部分，即作业成本法在汽车制造企业中的应用。
Finally, we come to the key part of this thesis that is the application of the operating cost method in the automobile manufacturing enterprise.
最后，成本法的应用要求相当详尽，尤其在估算更新重置成本或复原重置成本时，显然这样做非常耗费时间和金钱。
Finally, use of the cost approach can be rather detailed, especially when estimating replacement or reproduction cost. This detail can obviously be very time-consuming and expensive.
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.
最后利用重置成本法确定了固定资产的价值。
The value of the fixed assets is figured out by dint of the replacement cost method.
其次，深入分析了基于作业成本法的全面预算的编制步骤和方法，并在最后假以举例进行说明。
Secondly, this paper analyzes its formulating procedures and method deeply. Lastly, all of above are explained by an example.
最后建议运用投入成本法解决股权 分 置问题。
The authors advice to solve the problem of shares discerption according to the cost-devoted method.
最后总结出我国先进制造企业在实施作业成本法时需注意的问题。
In the end of the essay, it summarizes the question that the advanced manufacturing company of our country needs to pay attention to while implementing Activity-based Costing.
最后探讨了作业成本法在物流成本细化与计算中的应用。
Finally the article discusses the application of Activity-based Costing method (ABC) in logistics cost a…
最后探讨了作业成本法在物流成本细化与计算中的应用。
Finally the article discusses the application of Activity-based Costing method (ABC) in logistics cost a…
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