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。
Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.
同时标准成本法在管理上的优势又为作业成本的运用提供了一大突破口。
Activity-based cost analysis is the method analyzing the cost around activity.
作业成本法是一种先进的成本计算方法。
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。
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 traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.
传统成本法已经不能适应管理者的要求，作业成本核算与管理方法应运而生。
An example is used to illustrate how to design classify cargo and operation activity-based cost measuring method and control costs in a certain bulk cargo terminal.
在实地研究部分以某港口杂货公司为例采用部门作业成本法，按照成本动因对营运间接费用和辅助营运费用进行了分配。
At present, Activity Based Costing is the most promising method of confirm and control logistics cost.
作业成本法是目前被认为确定和控制物流成本最有前途的方法。
As a new kind of cost manage method, the activity-based cost management is already carried on many large Banks and financing institution abroad They all make good results in management and strategy.
作业成本管理在国外已为许多大型的银行和金融机构所采用，在经营管理和战略决策上取得良好的效果。
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。
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。
Activity-based costing (ABC) is an advanced costing and management method. It can provide relevant and accurate cost information.
作业成本法是一种先进的成本计算和成本管理方法，能为企业提供相关和准确的成本信息。
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。
Activity-based Costing is not only a kind of advanced method about cost computing, but also a kind of cost control and method of enterprise's management.
作业成本法不仅仅是一种先进的成本计算方法，更是一种成本控制和企业管理手段。
As a method of cost control management, activity-based costing (ABC) was adapted to modern enterprises. enterprise concept and cost management concept was impelled.
作业成本法是适应现代企业而产生的一种成本计算方法。
Activity based Costing control is a sort of new cost control method based on Activity based Costing.
作业成本控制是一种建立在作业成本法基础上的一种新型成本控制方法。
The Activity Based Costing is a method which gets profound in the operation aspect, and it can control the enterprise's logistics cost effectively.
作业成本法是一种深入到作业层面的成本控制方法，能够较为有效的控制企业物流成本。
Finally the article discusses the application of Activity-based Costing method (ABC) in logistics cost a…
最后探讨了作业成本法在物流成本细化与计算中的应用。
The thesis in chapter 4 brings forward the idea of making use of the method of Activity-Based Costing to calculate the cost of processing returned goods.
在第四部分，本文创造性的提出运用作业成本法（Activity-Based Costing， ABC）核算退货处理成本的思路，并用例子分析了作业成本法在退货管理决策中的运用。
The thesis in chapter 4 brings forward the idea of making use of the method of Activity-Based Costing to calculate the cost of processing returned goods.
在第四部分，本文创造性的提出运用作业成本法（Activity-Based Costing， ABC）核算退货处理成本的思路，并用例子分析了作业成本法在退货管理决策中的运用。
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