基于支持企业开展协同商品设计活动的目的，提出了一种在概念设计阶段进行方案成本计算的方法。
A cost calculating method for the conceptual scheme design stage is proposed for the purpose of the execution of collaborative commodity design activities.
企业生产经营活动中如何获得准确、高效的成本信息，其关键在于采用一种科学合理的成本计算方法。
To running enterprises the key is to adapt a scientific and reasonable costing approach to meet the requirements-accurate and efficient costing information.
正如部门配置比植物广泛的配置更详细，以活动为基础的成本计算通常更详细的超过部门配置。
Just as department allocation is more detailed than plant wide allocation, activity-based costing is generally more detailed than department allocation.
一些人主张以活动为基础的成本计算只是部门配置的延长。
Some people argue that activity-based costing is simply an extension of department allocation .
一些人主张以活动为基础的成本计算只是部门配置的延长。
Some people argue that activity-based costing is simply an extension of department allocation .
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