在前述理论分析和论证的基础上，第五章采用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，通过与传统成本法的比较论证了ABC法运用于商业银行的优越性。
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.
应用作业成本法对2010年京沪铁路的运营成本进行了测算和分析。
With the method, the operation cost in Beijing-Shanghai high speed railway in 2010 were accounted and analyzed.
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.
利用作业成本法的原理对客户关系管理的重要方面———客户导向的获利能力进行了分析，为定价等相关决策提供依据。
The profitability, one of the important parts of CRM, is analyzed with the principle of ABC to offer the basis for the relevant decisions.
以代理理论为分析框架，从职能和制度整合的角度，提出了作业成本法的组织设计、目标成本法的组织设计。
According to agency theory, the organization design is suggested for activity-based costing and target costing in the perspective of integrating their functions with systems.
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。
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.
本文首先分析了作业成本法的理论，探讨了物流企业的分类与运作，分析了物流企业的成本构成和成本特性。
First, the theories of ABC, the classification and operation of logistics enterprise are discussed. Then the cost structure and cost characteristics of them are analyzed detailedly.
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.
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.
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.
文章的结论是，引入作业成本法的经营杠杆效应分析更为客观、准确，对经营者的决策有较强的指导意义。
In conclusion, it is more objective and accurate by putting ABC method into operating leverage. The research helps the operators' decision-making.
第三章：案例分析—作业成本法在英国合作银行的应用作业成本法在银行业的应用：本节具体介绍作业成本法在英国合作银行实施的过程。
The second part: introducing the ABC implement effecting in bank management and the perform scheme establishment. The third part: Introducing the case of Britain cooperation bank applying ABC.
本文论述了价值链分析的思路与程序，并对如何将作业成本法融入价值链分析，使其为企业战略成本管理提供准确而灵活的信息提供新的思路。
The paper expounds the thinking and process of value chain analysis, and provides a new thought on how to merge activitybased cost with va…
在第四部分，本文创造性的提出运用作业成本法（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。
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.
在第四部分，本文创造性的提出运用作业成本法（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。
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.
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