The manufacture process is made up of activities. Defining activity and calculating standard cost of activity, the costs of activities become building blocks.
对作业成本法在订单式生产企业的应用进行了设计研究，着力于标准作业成本的确定以及实际作业成本的控制管理。
Another potential cost of this activity is greater exposure to predators since play is attention-getting behavior.
这种行为的另一个潜在代价是更大程度地暴露在捕食者面前，因为玩耍是获得注意力的行为。
The objective of the integrated design and development activity is to further improve power density, increase energy efficiency, and to reduce manufacturing cost.
综合设计和开发活动的目标是为了进一步改善功率密度，提高能量效率并减少制造成本。
Most important, would the uncertain benefit of averting a future asset crash outweigh the certain cost of barring economic activity today that could make society better off?
最重要的是，避免未来资产破灭带来的未知的益处是否会超过如今阻碍经济活动，却会使社会更加繁荣的确定的成本？
The trading commissions notched up by all this activity could overwhelm the cost advantages of ETFs, he argues.
他说，这么多交易的佣金会完全抵消etf在成本方面的优势。
An indication of implementation cost in terms of frequency of activity, calendar time, and man-hours per iteration.
指出实施成本根据活动的频率，日历时间，和工时。
The lowest cost method of outsourcing that kind of activity where search engine optimization is concerned, would be to hire a consultant or agency to do an audit.
如果想通过外购来进行搜索引擎优化，你最好雇佣一个咨询顾问或代理做审核。这样花钱最少。
Because of advantages of low cost and fissile activity, classified collection is suitable to rural area.
生活垃圾分类收集以其低成本和裂变活性的优势适合在农村采用。
The information produced by a management accounting system can include the expenses incurred in operating a department or the cost of providing a product, service, or activity.
管理会计系统生成的信息包含了一个部门的运作开支或者为提供一个产品，服务或举行一项活动而产生的成本。
Internal order management is the most detailed operational level of cost and activity accounting.
内部订单管理是成本核算以及作业成本核算的最详细的层次。
Carrying out the cost calculation of underground activity not only needs to set up and perfect the inner management system but also needs information system to back it up.
实施井下作业成本核算不仅需要建立和完善内部管理制度，还要有必要的信息系统予以支撑。
Enterprises pay more and more attention to cost management of workshop witch has closed link to production activity.
对与生产活动紧密相连的车间级的成本管理与控制越来越受到企业的重视。
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。
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。
The cost information coming from activity-based costing can reflect the real consumption of production and business, and assure the management making reasonable judgements and decisions.
利用作业成本计算制度形成的成本信息能够反映生产经营的真实消耗情况，并促使管理当局做出正确的判断和决策。
This paper structure the activity-based quality cost management system from management of quality cost and quality activity.
本文从质量成本管理及质量作业流程两方面来构建作业质量成本管理体系。
Cost-benefit ratio criterion----No activity where the present value of net benefits is less than zero should be taken.
成本效益分比率准则——净利润现值低于零的无活力地区应该被承揽。
The productive capacity is usually expressed in terms of an activity base, such as machine hours, direct labor cost, or direct labor hours.
标准生产能力通常表达为机器工时、直接人工成本、直接人工工时等指标。
The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。
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。
Depending on the animal's size and activity, it's special tastes and needs, and the standard of living we establish for it, the care of a pet can cost form a dollar a week to a dollar or more a day.
根据动物的体形大小、流动，其特殊口味和需要，我们为之建立起糊口尺度，照顾一只宠物的花费可能从一周一美元到一天一美元或更多。
The construction enterprises are to do well and accurate cost accounting and analysis of economic activity, they should do a good job pre-and settlement management.
施工企业要想准确地进行成本核算和搞好经济活动分析，就应该搞好预、结算的管理。
Sensitive conception of purchase cost saving, and make sure purchase activity strictly in line with purchase procedure.
较强的采购成本节约意识，保证采购行为严格地遵守公司的采购程序。
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 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。
In chapter three, writer discusses the structure of activity-chain and value chain, analyzing the important function of ABM for product's designing stage and cost tearing down stage.
在第三章里，笔者叙述了企业作业链和价值链的构成，针对产品开发初期设计阶段和成本分解阶段分析了作业管理的重要作用。
The higher the relation between a cost driver and the actual consumption of associated activity, the greater the accuracy of the cost assignments.
成本动因与相联系的实际资源消耗量的相关程度越高，间接成本分配的准确性越高。
In the grinding activity, the consumption of grinding medium is great, which takes a half of grinding cost.
在磨矿过程中，磨矿介质消耗量大，其费用占磨矿成本的一半左右。
Cost Driver: a unit of output that's used to calculate the cost of each activity.
成本因素：用来计算每项活动的成本的输出单位。
The advantage of ABC lies not only in the accuracy of cost calculation, but in advanced Activity-Based Management.
对于作业成本管理的的实施通过成本计划、成本控制、成本核算和成本分析及考核等方面进行了讨论。
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