研究在车辆维修过程中如何配备维修人员、设备以降低维修成本、提高维修效率和优化维修作业组织的方法。
A method to reduce maintenance cost, improve maintenance efficiency and optimize maintenance teams by equips people and a facility in the process of vehicle maintenance is investigated.
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.
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.
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.
作业成本法是目前被认为确定和控制物流成本最有前途的方法。
At present, Activity Based Costing is the most promising method of confirm and control logistics cost.
安徽油田连续21口井油气层固井应用表明，新方法有利于提高固井质量、确保施工安全及降低作业成本。
Cementing results in 21 wells , Anhui Oilfield show that the new method is helpful for improving cementing quality and cutting down cost.
介绍了运输作业过程别的支出率法，以及采用该法计算运输成本时支出率的选取方法。
It is explained the expenditure rate method in transport operation and selecting method of expenditure rate to calculate transport cost by using the mentioned method.
于是，多种新的成本管理方法开始进入人们视野，例如作业成本法。
Thus some new cost management methods have been being introduced into the business world, for example, Activity-based Costing (ABC) is one of them.
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.
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。
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.
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.
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。
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.
通过对物流企业的现行的两种成本方法进行比较，既对营运成本法和作业成本法进行比较。
Based on the existing logistics enterprises of the two methods of cost comparisons both operating cost and trading cost comparisons.
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。
In this paper, the disadvantages and limitations of traditional methods are analyzed and a new method devised on activity-based costing is put forward.
文中基于价值链的分析方法，对企业物流各环节的成本利用作业成本法进行分析。
Based on value chain, this paper analyzes the running cost of enterprises' logistics process.
作业成本法弥补了传统成本核算方法的不足，将物流活动视为一系列有密切联系的作业集合体，以作业为基础，对物流成本进行动态反映。
ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.
其次，深入分析了基于作业成本法的全面预算的编制步骤和方法，并在最后假以举例进行说明。
Secondly, this paper analyzes its formulating procedures and method deeply. Lastly, all of above are explained by an example.
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。
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.
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.
以模型化方法定量研究了作业生产能力约束下的标准作业成本基础转移定价方法，可实现对企业内各分部生产采购决策的有效引导。
A transfer pricing system based on standard activity cost with capacity constraints is proposed with quantitative study which can induce the divisions' production and purchasing decisions.
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。
Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting.
本文主要介绍了一种新型实用的ABC成本核算软件的设计及作业字典的生成，并在作业字典的基础上进行成本决策的方法。
In this paper, a new ABC system designing and activity dictionary report building were introduced, as well as make cost decision based on activity dictionary report.
在物流作业成本法的基础上，加进了基于物流时间的物流成本核算方法，构建了物流成本核算的T - A模型。
Based on logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.
对物流系统来说，作业成本法既重要又实用，被认为是确定和控制物流费用最有前途的方法。
To logistics system, Activity-Based Costing Method is important and practical, and is considered to be the most promising method to confirm and control logistics expenses.
第五，改变成本计算方法，引入作业观念，实行目标成本管理体系。
Fifthly, improve cost count means and carry out Activity-Based cost.
采用正确的布网方法，能够提高作业效率，降低作业成本。
If correct methods of deployment of networks are used, then the efficiency of production will be raised and costs will be lowed.
于是，作为作业成本法延伸与补充的新一代成本管理方法资源消耗会计应运而生。
So the new generation of cost management system—RCA that can extend and remedy ABC come into being at the opportune historic moment.
把清洁生产融入现代成本管理方法—作业制管理，是突破清洁生产障碍的一种思路。
There is a design that blends cleaner production with activity-based management to overcome these blocks.
把清洁生产融入现代成本管理方法—作业制管理，是突破清洁生产障碍的一种思路。
There is a design that blends cleaner production with activity-based management to overcome these blocks.
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