The fourth chapter analyzes export status of Jiaxing sweater industry and the traditional costing method to reveal the incomplete feature of environmental costs.
第四章在分析嘉兴羊毛衫行业出口现状的基础上,对传统成本核算法进行了分析,揭示其环境成本不完全的特征。
The fifth part of the paper use a case of commercial bank to introduce the calculation of ABC, approve the ABC's advantage through comparing it with the traditional costing method.
在前述理论分析和论证的基础上,第五章采用一个实例演示了作业成本法在商业银行成本核算中的有关计算过程,通过与传统成本法的比较论证了ABC法运用于商业银行的优越性。
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。
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 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。
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。
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