... enterprise 效性, 最终达到提高企业的市场竞争能力和盈利能力, 增加企业价值的目的。一、引言 作业成本计算(Activity-Based Costing, 简称ABC 、 作业成本法) 是一个以作业为基础的管理信息系统。
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为作业成本计算 Activity-Based Cost ; ABC
作业成本计算法 Activity-based costing ; activity cost calculating method
作业成本计算与管理 ABCM
将作业成本计算法 Activity-Based Costing
物流作业成本计算 logistics activity based costing
随着作业成本计算 Activity-Based Cost Accounting
作业基础成本计算 ABC ; activity-based costing
以作业为本的成本计算 activity-based costing
作业制成本计算 Activity-based Costing
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.
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.
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