造成这样的原因可归结于对低成本系统以及最近几年基础商业活动的看重。
The difference is attributed to an emphasis on lower-cost systems and some solid business moves in recent years.
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.
本文从实际出发，分析了生物质发电企业燃料物流成本的构成，为合理安排生物质发电燃料物流活动提供了数据基础。
We analyze the composing of Bio Energy enterprise's the logistics costs of fuel in this article, which supplying data base to set down a reasonable logistics plan.
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 .
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.
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.
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