There are many applications of enterprise reference models and the activity based costing analysis (ABC) is just one of them.
作业成本分析(ABC分析)是广义企业参考模型体系框架中众多模型应用领域中的一种。
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。
Based on workflow management system and using activity based costing method, this paper presented a way to create a activity based costing system oriented to PLE Software process.
基于工作流管理系统、使用作业成本法提出建立面向PLE软件过程的成本管理系统的方法。
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。
Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.
目标成本管理和作业成本管理是较为先进的成本管理模式。
So Activity Based Costing makes up the deficiency of traditional way of measuring cost effectively.
作业成本法的出现有效地弥补了传统成本核算方法的不足。
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。
This paper works on the application of Activity Based Costing used in motor-car industry and on the strategy of logistic cost control.
本文主要研究作业成本法在汽车制造企业的应用和物流成本控制的策略研究。
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。
The concept of Activity Based Costing, the distinction between Activity Based Costing and Traditional Costing, the procedure of implementing Activity Based Costing are introduced.
主要介绍了作业成本的概念，作业成本与传统成本的区别，实施作业成本的步骤。
In view of the aforementioned advantages, many companies and other organizations have implemented the activity-based costing system.
正是基于上述的优点，许多公司和其他组织已经开始应用作业成本计算制度。
A modified activity-based costing model is formulated to evaluate different scheduling routes.
为了有效评估调度方案的经济性，提出了一种改进的作业成本计算模型。
Based on logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.
在物流作业成本法的基础上，加进了基于物流时间的物流成本核算方法，构建了物流成本核算的T - A模型。
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。
Faced with the need to solve the problem of cost computation and cost management, people gradually adopt activity-based costing.
企业内外部来自成本计量和成本管理的压力，使作业成本法逐渐为人们所重视。
This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).
本文研究了国外先进的成本管理模式——作业成本管理和成本企画。
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。
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。
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。
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。
According to the feasibility and maturity of Activity-Based Costing applying to logistics, discuss how to apply Activity-Based Costing to calculate logistics costs.
根据作业成本法在现有物流管理领域中应用的可行性、成熟度论述了如何将作业成本法应用在物流成本计算当中。
The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.
本文通过利用作业成本法对企业物流成本进行核算和分析，然后从作业管理等方面提出企业物流成本控制的思路和具体措施。
However, activity-based costing is a cost system, rather than cost control system.
但是，作业成本法只是一个成本计算系统，而不是成本控制系统。
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。
Which of the following would be a reasonable basis for allocating the material handling costs to the units produced in an activity-based costing system?
在作业成本法中，以下哪一个是把材料处理成本分配到已完工产品中的合理基础？
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。
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。
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