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。
Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.
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。
Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.
物流成本；管理；作业成本法。
而作业成本法正是适应这种要求而产生的。
作业成本法对所有作业活动进行追踪动态的反映。
Activity based costing processes dynamic reflection by tracing all activities.
降低要求重设密码的来电数目，借此舒解服务台的密码作业成本。
Helps reduce password-related help desk costs by lowering the number of password reset calls.
目的探讨采用作业成本法测算医疗服务项目成本的方法。
Objective Discuss about the method of Cost Accounting of Medical Service using Activity-based Costing.
主要探讨了我国企业实施作业成本管理的意义、困难和对策。
This article mainly discusses the significance, difficulties and tactics of applying operational cost control in Chinese enterprises.
提出连续改进方法和技巧，提高仓库作业效率、降低作业成本。
The continuous improvement methods and techniques are put forward to improve the efficiency of warehouse operations and reduce the cost of operations.
连续油管工作寿命短是影响连续油管作业成本的主要因素之一。
Coiled tubing(CT) life is very short, which is main fact to affect cost of CT services.
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。
The system of activity-based cost control by objectives is formed of the three subsystems: feed forward, course and reaction control.
本文就我国服装企业进行作业成本管理的必要性和可行性展开分析。
This paper analyzes the necessity and probability of putting ABM in practice the apparel enterprises.
在烟草企业检修管理中引入作业成本法，可以获得多维度的成本数据。
Maintenance management in the tobacco industry introduction to operation cost, the cost of access to multi-dimensional data.
作业成本法中的作业分析方法就是一种较为科学实用的成本控制方法。
As one part of Activities Based cost Methods, Activities Analysis Methods are relatively scientific and practical for cost-controlling.
另外，这些技术还能将农田作业的数量减至最小，极大地降低作业成本。
In addition, these techniques would minimize the number of field operations and greatly reduce operational costs.
另外，这些技术还能将农田作业的数量减至最小，极大地降低作业成本。
In addition, these techniques would minimise the number of field operations and greatly reduce operational costs.
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。
Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.
作业成本管理的主要作用之一就是为管理者提供进行决策所需的成本信息。
One of the main functions of ABC is to provide cost information for managers in decision-making.
同时讨论了多作业物流作业成本的计算、预测和作业量的优化控制基本原理。
It discussed the calculation and prediction of the cost of multi-activity logistics and measured the principle of optimization.
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。
Use activity-based-costing method. Ensure costing model rates regularly updated and bridged with market or internal realities.
在物流企业中应用作业成本法，能建立更为全面、准确、及时的成本管理体系。
The application of operating cost method in logistics enterprises can establish a more comprehensive, accurate and timely cost management system.
根据作业成本法，可将大学组织变革成本分解为直接资源成本和间接资源成本。
According to ABC university reform cost can be divided into direct resources cost and indirect resources cost.
作业成本法相对来说优点更多，是现代企业成本管理中成本计算方法的最佳选择；
The operation cost method relatively has more advantages, which is the optimal selection of cost calculation method in modern enterprise cost management.
并以工程项目施工成本为研究对象，分析工程项目施工引入作业成本法的可行性。
Regarding the cost of engineering project costruction as the object of study, the fisibility of applying ABC in engineering project construction is analyzed.
主要介绍了作业成本的概念，作业成本与传统成本的区别，实施作业成本的步骤。
The concept of Activity Based Costing, the distinction between Activity Based Costing and Traditional Costing, the procedure of implementing Activity Based Costing are introduced.
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。
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.
采油企业采用作业成本法，能使发生的成本清晰化、明细化，达到严格控制成本的目的。
Production Enterprises taking activity-based costing law can make the occurring cost clear and achieve the aim to control it.
不动管柱简易酸化是一项较新的工艺，利用该技术可大大缩短作业周期、降低作业成本。
Original production string acidizing is a new technology, which can greatly shorten the recycle of acidizing treatment and economize operating cost.
本文阐明了传统成本控制系统的特点及局限性，论述了作业成本控制对传统成本控制的改进。
This text the illustrates the characteristics and localization of traditional cost control system, and discusses the operation cost control to the improvement of traditional cost control.
正如第一个例子那样，这里的问题是：没有真正执行重要工作的过程的调用成本可能占据了整个作业成本。
Just as in our first example, the problem here is that the cost of invoking the procedure without actually doing significant work can dominate the cost of the overall job.
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