The problem in the logistics costs accounting is the inaccurate calculation for lack of the knowledge about logistics costs, and the activity-based accounting can solve it.
现行企业物流成本核算中普遍存在因对物流成本认识不足并进而导致计算不准确的问题，利用作业成本法进行物流成本核算则可有效弥补其不足。
Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.
正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。
Then, the thesis introduces the organic combination of the value chain accounting and activity-based costing, and the application of activity-based costing in value chain accounting.
然后介绍了价值链会计与作业成本法的有机结合，以及价值链会计中作业成本法的运用。
This paper concentrates on contemporary topical issues such as activity-based techniques, throughput accounting, economic value added, business process re-engineering and the balanced scorecard.
课程着重于当代热点问题，如基于活动的技术，吞吐量会计，经济增加值，业务流程再造和平衡计分卡。
Therefore, an accounting object, which is based on the fact, abstract enough and easily operating, should be the economic relations in the operating activity.
对此，一个从客观事实出发，抽象性和可操作性统一的会计对象应当是：经营活动中的经济联系。
Activity based costing is another method in cost accounting and it contains both benefits and problems.
基于活动的成本核算是成本会计的另一个方法，它包含两个好处以及也会存在一些问题。
Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting.
战略管理会计的平衡计分卡、基于作业成本计算法的作业管理方法，是企业战略管理的重要工具。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
传统的会计方法并不能准确的计量出物流成本，而作业成本法则可以弥补这一缺陷。
Objective Discuss about the method of Cost Accounting of Medical Service using Activity-based Costing.
目的探讨采用作业成本法测算医疗服务项目成本的方法。
The activity based cost accounting is totally different from the traditional cost accounting.
作业成本会计完全不同于传统成本会计。
Activity-based costing allocates costing by activity, objectively illustrates the relationship between resource consumption and product cost, which keeps the result of cost accounting more accurate.
作业成本法以“作业”为载体进行成本的分配，客观地描述了资源消耗与产品成本之间的关系，使成本核算的结果更加准确。
This paper tends to make initial exploration on the origin, theoretical basis, accounting procedure of activity-based costing and its application in China.
本文拟对作业成本法的由来、理论依据、核算程序和在我国的具体应用等进行初步的探讨。
Taking into account of characteristics of logistics enterprises, this paper discusses the application of activity-based costing to the cost accounting.
另一方面 ，分析成本发生的原因和作业完成的效率、效果 ，为企业作业成本核算上升到作业成本控制奠定了基础。
Taking into account of characteristics of logistics enterprises, this paper discusses the application of activity-based costing to the cost accounting.
另一方面 ，分析成本发生的原因和作业完成的效率、效果 ，为企业作业成本核算上升到作业成本控制奠定了基础。
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