Research on activity-based costing of operation cost account in high speed railway;
讨论了京沪高速铁路的速度目标值对工程造价及运营成本的影响。
In this paper, the disadvantages and limitations of traditional methods are analyzed and a new method devised on activity-based costing is put forward.
本文就传统的代理费用制定方法在应用中所表现出来的不足与局限性进行了分析，给出一种基于作业成本的代理费制定方法。
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。
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。
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。
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。
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。
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 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。
Based on the re-carding company's reserve logistics business processes, with the way of Activity-Based Costing to scientifically measure and account the logistics costs of LR Beijing branch company;
在重新梳理了公司的逆向物流业务流程基础上，根据作业成本分析法科学地对LR北京分公司的逆向物流成本进行计量和核算；
Based on the re-carding company's reserve logistics business processes, with the way of Activity-Based Costing to scientifically measure and account the logistics costs of LR Beijing branch company;
在重新梳理了公司的逆向物流业务流程基础上，根据作业成本分析法科学地对LR北京分公司的逆向物流成本进行计量和核算；
应用推荐