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。
Logistics cost; Management; Activity-based costing.
物流成本；管理；作业成本法。
Fifthly, improve cost count means and carry out Activity-Based cost.
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。
Therefore, activity-based cost management has very greatly realistic meaning in the Bank-of-China.
因此，在中国银行引进作业成本管理具体很大的现实意义。
Objective Discuss about the method of Cost Accounting of Medical Service using Activity-based Costing.
目的探讨采用作业成本法测算医疗服务项目成本的方法。
The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。
This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).
本文研究了国外先进的成本管理模式——作业成本管理和成本企画。
Production Enterprises taking activity-based costing law can make the occurring cost clear and achieve the aim to control it.
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。
Faced with the need to solve the problem of cost computation and cost management, people gradually adopt activity-based costing.
企业内外部来自成本计量和成本管理的压力，使作业成本法逐渐为人们所重视。
Author analyze how to write the budget based activity-based costing, and how to write standard activity cost, and how to analyze.
分析了如何编制作业预算，如何制订标准作业成本制度和进行差异分析。
Activity-based costing (ABC) is an advanced costing and management method. It can provide relevant and accurate cost information.
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。
The system of activity-based cost control by objectives is formed of the three subsystems: feed forward, course and reaction control.
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。
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。
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。
At the same time, apply the activity-based cost management is still need the support of the computer system. And it must put forward step by step.
同时，应用作业成本管理还需要计算机系统的支持，循序渐进，以点带面，分阶段予以推进。
Thus some new cost management methods have been being introduced into the business world, for example, Activity-based Costing (ABC) is one of them.
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。
Based on logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.
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。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
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。
So the research of applying Activity-Based Costing method in purchasing cost management of manufacturing business has significance both in theory and practice.
由此可见，应用作业成本法进行制造企业采购成本管理的研究具有较强的理论意义和现实意义。
In order to raise the level of the enterprise, and control business costs effectively, the thinking of Activity-Based cost method applied to business costs budget.
为提高企业的成本管理水平，有效的控制企业成本，将作业成本法的思想应用于企业成本预算中。
It Introduces the basic concept, basic process of the activity-based cost. And an application is imitated about the separately budget based on activity-based cost.
介绍了作业成本的基本概念、基本流程，并进行了基于作业成本的分预算的模拟应用。
An example is used to illustrate how to design classify cargo and operation activity-based cost measuring method and control costs in a certain bulk cargo terminal.
在实地研究部分以某港口杂货公司为例采用部门作业成本法，按照成本动因对营运间接费用和辅助营运费用进行了分配。
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。
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。
The theory of the Activity-Based Cost Control is applied in water-pipe shop of Beijing hydraulic Machine Factory, and the result indicates that the theory is applicable and practicable.
将作业成本控制理论应用于北京水工机械厂，进行了理论的适用性与可行性的研究。
And it points out emphatically the question of operating balance about the restrictive resources of universities. The third one is about activity-based cost controlling at universities.
第三部分是全文的重点，主要从四个方面探讨了作业成本管理在高校中的具体应用。
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。
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。
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