In order to raise the level of the enterprise, and control business costs effectively, the thinking of Activity-Based cost method applied to business costs budget.
为提高企业的成本管理水平，有效的控制企业成本，将作业成本法的思想应用于企业成本预算中。
Author analyze how to write the budget based activity-based costing, and how to write standard activity cost, and how to analyze.
分析了如何编制作业预算，如何制订标准作业成本制度和进行差异分析。
It Introduces the basic concept, basic process of the activity-based cost. And an application is imitated about the separately budget based on activity-based cost.
介绍了作业成本的基本概念、基本流程，并进行了基于作业成本的分预算的模拟应用。
It Introduces the basic concept, basic process of the activity-based cost. And an application is imitated about the separately budget based on activity-based cost.
介绍了作业成本的基本概念、基本流程，并进行了基于作业成本的分预算的模拟应用。
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