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。
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。
However, activity-based costing is a cost system, rather than cost control system.
但是，作业成本法只是一个成本计算系统，而不是成本控制系统。
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。
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。
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。
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