所以作业成本计算法应运而生。
Therefore activity based-costing arises at the historic moment.
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.
第五章：高校科研全成本计算法引入，全面阐述了全成本计算法的原理、特点和计算程序。
Chapter Five is an introduction to the calculation methodology of total cost control, with in-depth discussion of the theories, characteristics and calculation process of total cost accounting.
而在产品占用费用方面，不能简单地采用约当产量法、定额比例法或定额成本计算法进行核算。
And as to the cost account of work-in-process, we cannot simply adopt method of equivalent units, norm proportion or norm costing method.
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.
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.
本文详细论述了该方法中的产品实例构建以及检索算法等关键技术，并就产品成本计算问题进行了探讨。
The paper discusses some key technologies of the method such as the construction of the case and case search algorithm and the problem of cost calculation.
本文详细论述了该方法中的产品实例构建以及检索算法等关键技术，并就产品成本计算问题进行了探讨。
The paper discusses some key technologies of the method such as the construction of the case and case search algorithm and the problem of cost calculation.
应用推荐