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。
Fifthly, improve cost count means and carry out Activity-Based cost.
第五，改变成本计算方法，引入作业观念，实行目标成本管理体系。
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。
And then, we founded system of value chain based cost management on the foundation of it.
进而，我们在成本概念体系结构的基础上，构建了价值链成本管理体系结构。
Variance analysis is an important decision support tool of activity-based cost management.
差异分析是作业成本管理中重要的决策支持工具。
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。
Therefore, activity-based cost management has very greatly realistic meaning in the Bank-of-China.
因此，在中国银行引进作业成本管理具体很大的现实意义。
This shows how subsidy-based cost advantages of foreign companies located in China can suddenly evaporate.
这表明驻中外国企业基于补助之上的价格优势可能会突然人间蒸发。
The system of activity-based cost control by objectives is formed of the three subsystems: feed forward, course and reaction control.
作业成本目标控制系统由前馈、过程、反馈控制三大子系统构成。
As one part of Activities Based cost Methods, Activities Analysis Methods are relatively scientific and practical for cost-controlling.
作业成本法中的作业分析方法就是一种较为科学实用的成本控制方法。
The optimal sensor allocation model based cost function is built, and the cost function includes the bias of tracking state and resource consumed.
建立了基于代价函数的传感器分配优化模型，其中代价函数包括跟踪系统偏差代价和资源消耗代价两部分。
This paper studies the application of the activity - based cost - volume - profit analysis in the single projects of the construction enterprises.
本文对以作业为基础的本量利分析法在建筑企业单项工程中的应用进行研究。
At the same time, apply the activity-based cost management is still need the support of the computer system. And it must put forward step by step.
同时，应用作业成本管理还需要计算机系统的支持，循序渐进，以点带面，分阶段予以推进。
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。
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。
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。
Partial least-squares regression (PLS) method is applied in the construction of the production function based cost function model of electricity distribution utilities.
文中应用偏最小二乘（PLS）回归方法建立了配电商的基于生产函数理论的成本函数模型。
The theory of the Activity-Based Cost Control is applied in water-pipe shop of Beijing hydraulic Machine Factory, and the result indicates that the theory is applicable and practicable.
将作业成本控制理论应用于北京水工机械厂，进行了理论的适用性与可行性的研究。
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。
Secondly, based on the discussion of modern engineering cost theoretical framework, it defines the house-building cost by syncretizing the company's strategy cost, object cost and activity-based cost.
讨论了工程造价的现代理论框架，将房建工程造价定义为房建施工企业的战略成本、目标成本和作业成本的融合。
Only after establishing a set of desirable location options should companies refine choices using cost-based factors.
只有在建立了一套理想的地点选择之后，公司才应该使用基于成本的因素来完善选择。
In the extreme, some critics have said that making treatment decisions based on cost is a form of rationing.
极端的是，一些评论家认为，基于费用做出的治疗决定是一种配给制的形式。
Businesses can locate based on other considerations, such as the availability of labour, while worrying less about the cost of delivering their output.
企业可以根据其他因素选址，如劳动力的可用性，减少对产出成本的担忧。
Diesel will cost more, but petroleum-based diesel sells in America for 57 cents a litre before distribution costs and tax, so there should be room for profit.
柴油的价格会更高，但石油基柴油在美国的销售价格为每升57美分，不含分销成本和税金，因此应该有获利空间。
Traditional approaches to allocating overhead or burden cost generally based on direct labor.
传统的分配间接费用或负担成本的方法通常基于直接人工。
These visualizations include cost based information derived from the query execution.
这些可视化包括来自查询执行的基于成本的信息。
The optimizer picks additional indexes for the IXAND plan in a cost-based fashion.
优化器将以一种基于成本的方式为IXAND计划挑选额外的索引。
The optimizer may add more indexes to the IXAND plan in a cost-based fashion.
优化器可能会以一种基于成本的方式将更多索引加入到 IXAND计划中。
The optimizer chooses between the two access methods using a cost-based analysis.
优化器将通过基于成本的分析来在这两个访问方法之间进行选择。
The optimizer chooses between the two access methods using a cost-based analysis.
优化器将通过基于成本的分析来在这两个访问方法之间进行选择。
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