• In several decades, Quality Costing (QC) was put up as a new method of Quality Controlling, which is the important part of Total Quality Management.

    质量成本近几十年提出质量控制方法全面质量管理重要组成部分

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  • 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测算医疗服务项目成本方法

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  • Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.

    同时标准成本管理优势作业成本运用提供了突破口。

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  • At present, Activity Based Costing is the most promising method of confirm and control logistics cost.

    作业成本目前被认为确定控制物流成本最有前途方法

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  • The traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.

    传统成本已经不能适应管理者要求作业成本核算管理方法应运而生

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  • Through the application of management model, we can control production costs by using financial back push costing method.

    通过管理模型应用,实现了利用财务成本控制生产成本

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  • The adoption of a new costing method could significantly impact the operating results of an entity.

    采用新的成本核算方法可能会严重影响实体经营成果

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  • In this paper, the disadvantages and limitations of traditional methods are analyzed and a new method devised on activity-based costing is put forward.

    本文传统代理费用制定方法应用中所表现出来不足局限性进行了分析,给出种基于作业成本的代理费制定方法

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  • It is the most pivotal technology to research for a simple, low costing and effective method of preparing high-melt-strength PP (HMSPP).

    寻找简单易行,成本低廉行之有效高熔体强度聚丙烯(HMSPP)的制备方法制备聚丙烯发泡材料的关键技术

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  • This method can mostly satisfy the customers' requirements and make the calculation of product costing and period easy.

    系统特点是既可以保证顾客所采用产品配置方案满意度最大,又便于产品产品生产周期计算

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  • The fifth part of the paper use a case of commercial bank to introduce the calculation of ABC, approve the ABC's advantage through comparing it with the traditional costing method.

    前述理论分析和论证基础上,第五章采一个实例演示了作业成本法在商业银行成本核算中的有关计算过程通过传统成本法比较论证了ABC法运用于商业银行的优越性

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  • The fourth chapter analyzes export status of Jiaxing sweater industry and the traditional costing method to reveal the incomplete feature of environmental costs.

    第四章在分析嘉兴羊毛衫行业出口现状基础上,传统成本核算进行了分析,揭示环境成本不完全特征

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  • 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,应用作业成本进行制造企业采购成本管理研究具有较强的理论意义现实意义。

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  • Product costing contains two kinds of methods, namely complete cost method and change cost method.

    产品成本计算完全成本变动成本方法

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  • This paper starts with the discussion of the significance of the environmental costing in China, and then focuses on the discussion of the corresponding objective, content and method.

    我国环境成本核算意义入手,着重探讨环境成本核算对象、内容方法。认为环境成本核算对象可以分别成本动因、成本发生地和成本责任主体确定;

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  • 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产生一种成本计算方法

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  • The thesis in chapter 4 brings forward the idea of making use of the method of Activity-Based Costing to calculate the cost of processing returned goods.

    第四部分,本文创造性提出运用作业成本(Activity-BasedCosting, ABC)核算退货处理成本的思路,并用例子分析了作业成本法在退货管理决策中的运用。

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  • Activity based Costing control is a sort of new cost control method based on Activity based Costing.

    作业成本控制建立作业成本法基础上的一种新型成本控制方法

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  • 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.

    作业成本不仅仅先进成本计算方法更是一种成本控制企业管理手段

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  • And as to the cost account of work-in-process, we cannot simply adopt method of equivalent units, norm proportion or norm costing method.

    产品占用费用方面不能简单地采用约当产量定额比例定额成本计算法进行核算

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  • Finally the article discusses the application of Activity-based Costing method (ABC) in logistics cost a…

    最后探讨了作业成本在物流成本细化与计算中的应用

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  • Taking good advantages of the fledged optical Ethernet communication protocols and technologies to achieve a new method that has a high rate of capability to costing in building a wireless Ethernet.

    无线以太网利用现有成熟有线以太网协议技术从而保证了系统的实用性及改善系统的性价比。

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  • Target Costing Method is one of the most important tools of Supply Chain Management, Which has been applied widely since 1960s.

    目标成本作为供应链成本管理重要工具之一,自上世纪60年代以来得到了广泛的应用

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  • Target Costing Method is one of the most important tools of Supply Chain Management, Which has been applied widely since 1960s.

    目标成本作为供应链成本管理重要工具之一,自上世纪60年代以来得到了广泛的应用

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