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。
The costing it released in December is based on this document.
12月发表的成本计算是基于这个文件。
Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.
接着依据作业成本法系统操作的一般程序设计原则，设计了卷烟厂设备维修实施作业成本核算的程序。
Generally speaking, the traditional costing systems based on the volumes of production can't reflect the real situations and consumption of the manufacturing.
归纳起来看，以产品产量为基础的传统成本制度不能真实地反映生产的情况和耗费。
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。
In most cases, hey are guided in their business activities by a budget which in turn is based on direct costing.
在大多数情况下，他们在业务活动中都是以预算作为指导，而预算又是根据直接费用制订的。
Germany and the United States, for example, have been set up to use flexible standard costing, whereas the United Kingdom USES static standard costing based on full costs.
在全部成本计算过程中，德国和美国使用可变的标准成本，而英国实行固定的标准成本。
In contrast to traditional costing systems, the activity-based costing system has many advantages.
与传统成本计算制度相比较，作业成本计算制度具有许多优点。
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。
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。
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。
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。
Logistics cost; Management; Activity-based costing.
物流成本；管理；作业成本法。
Use activity-based-costing method. Ensure costing model rates regularly updated and bridged with market or internal realities.
使用作业成本方式。保证成本模型定期评估，并根据市场或内部现实更新过渡。
The cost oriented machine design and the methods of cost estimating like parametric estimating, feature based costing are discussed.
用参数化的方法进行面向机械设计的成本评估，同时讨论了基于零件特征的成本分析。
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; Engineering Project Construction; Cost Management.
作业成本法；工程项目施工；成本核算；成本管理。
At last, the process of costing and controlling, based on standard costing, is given in a medical company.
最后以某医药股份公司为例，阐述了基于标准成本的成本核算与控制过程。
According to agency theory, the organization design is suggested for activity-based costing and target costing in the perspective of integrating their functions with systems.
以代理理论为分析框架，从职能和制度整合的角度，提出了作业成本法的组织设计、目标成本法的组织设计。
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。
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。
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。
After the analysis of the operation cost characteristics and composing in high speed railway, the methods and means of activity-based costing of operation cost account were put forward.
本文通过对高速铁路条件下运营成本的特点、构成状况的分析，采用作业成本法核算高速铁路的运营成本的原理、方法。
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。
Activity based costing processes dynamic reflection by tracing all activities.
作业成本法对所有作业活动进行追踪动态的反映。
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 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。
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