In most cases, hey are guided in their business activities by a budget which in turn is based on direct costing.
在大多数情况下，他们在业务活动中都是以预算作为指导，而预算又是根据直接费用制订的。
Activity based costing processes dynamic reflection by tracing all activities.
作业成本法对所有作业活动进行追踪动态的反映。
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.
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。
The activities are the basis and focus of activity-based costing; thus, the first step of applying activity-based costing is identifying activities.
作业是作业成本计算制度的基础和重点，因此，作业成本计算制度的第一步就是确定各种作业。
Universities can start from such aspects as the classification of the main activities when applying the activity-based costing.
高校在应用作业成本法时应从确定高校的主要作业、归集作业成本，选择成本动因并分配作业成本等几方面入手。
Universities can start from such aspects as the classification of the main activities when applying the activity-based costing.
高校在应用作业成本法时应从确定高校的主要作业、归集作业成本，选择成本动因并分配作业成本等几方面入手。
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