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.
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.
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.
主要职责：负责编制及审核销售计划、采购计划、生产作业计划和仓储物流管理等工作。
Responsibilities: Be responsible for preparing and reviewing scheduling of sales, purchasing and production as well as warehouse and logistic management.
负责焊接作业指导书、操作规范、工序判别标准和辅件采购标准编制；
Design the welding operations, instructions, specifications, process standards and accessories procurement standards.
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.
由此可见，应用作业成本法进行制造企业采购成本管理的研究具有较强的理论意义和现实意义。
So the research of applying Activity-Based Costing method in purchasing cost management of manufacturing business has significance both in theory and practice.
由此可见，应用作业成本法进行制造企业采购成本管理的研究具有较强的理论意义和现实意义。
So the research of applying Activity-Based Costing method in purchasing cost management of manufacturing business has significance both in theory and practice.
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