所以作业成本计算法应运而生。
Therefore activity based-costing arises at the historic moment.
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。
In contrast to traditional costing systems, the activity-based costing system has many advantages.
为了有效评估调度方案的经济性，提出了一种改进的作业成本计算模型。
A modified activity-based costing model is formulated to evaluate different scheduling routes.
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 view of the aforementioned advantages, many companies and other organizations have implemented the activity-based costing system.
而作业成本计算法为解决在新制造环境下间接成本的分配问题，提供了一条崭新的思路。
ABC can use to solve the problem of distribution of the indirect cost, at the same time it has offered a new train of thought.
作业是作业成本计算制度的基础和重点，因此，作业成本计算制度的第一步就是确定各种作业。
The activities are the basis and focus of activity-based costing; thus, the first step of applying activity-based costing is identifying activities.
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.
与这些国家相比，我国无论是作业成本计算还是作业成本管理的研究还是处于理论研究和试点应用阶段。
But in china, not only Activity-Based Costing but also Activity-Based Costing management research is still in the phases of theory research and test.
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。
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.
为了减少间接费用分配率的数量并相应简化作业成本计算的过程，各种作业可以根据如下的两个特点将相同或相近性质的作业并为一组。
To reduce the number of overhead rates, and to simplify the process of ABC, activities may be grouped together in homogeneous set based on similar characteristics.
作业成本法采用更合理的标准分配成本，不但使成本计算结果更为准确，也带来了成本管理的革新和组织的优化。
Costing more reasonable use of the standard distribution cost, not only be more accurate costing, cost management has also brought innovation and organizational optimization.
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.
作业成本法与传统的成本计算法的根本区别是对间接资源的分配标准不同，即以成本动因作为标准。
The difference between Activitybased Costing and the traditional costing calculation lies in the allotment criteria of the resource, i. e, it regards cost drive as the allotment criterion.
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。
According to the feasibility and maturity of Activity-Based Costing applying to logistics, discuss how to apply Activity-Based Costing to calculate logistics costs.
计算作业动因分配率，将作业成本分配至不同的成本计算对象。
The fifth step is to calculate the distribution ratio of the activity driver and distribute the activity cost to different objects of cost calculation.
ABC法是一个以作业为基础的科学信息系统，它不仅是一种成本计算方法，更是一种成本管理的思想。
ABC method is a scientific information system based on operation. It is not only a way concerning cost calculation, but even a thinking of cost management.
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.
信用卡客户贡献度评价模型，以贡献等于收入减去成本为依据，在客户间接成本计算中采用作业成本法。
The model of credit card's customer contribution is designed according to that contribution equal to income subtract cost. The ABC is used to calculate indirect customer costs.
作业成本法是一种先进的成本计算和成本管理方法，能为企业提供相关和准确的成本信息。
Activity-based costing (ABC) is an advanced costing and management method. It can provide relevant and accurate cost information.
作业成本法不仅仅是一种先进的成本计算方法，更是一种成本控制和企业管理手段。
Activity-based Costing is not only a kind of advanced method about cost computing, but also a kind of cost control and method of enterprise's management.
通过实例表明作业成本法对于成本归属比较明确，从而使产品成本计算更精确合理，而且适用于一切生产企业。
From the case, it mainly shows that the cost reversion of ABC method is definite, which is also precise and reasonable for the production cost calculation.
作业成本法是适应现代企业而产生的一种成本计算方法。
As a method of cost control management, activity-based costing (ABC) was adapted to modern enterprises. enterprise concept and cost management concept was impelled.
作业成本法是适应现代企业而产生的一种成本计算方法。
As a method of cost control management, activity-based costing (ABC) was adapted to modern enterprises. enterprise concept and cost management concept was impelled.
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