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。

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Activity-based cost analysis is the method analyzing the cost around activity.

作业成本法是一种先进的成本计算方法。

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Variance analysis is an important decision support tool of activity-based cost management.

差异分析是作业成本管理中重要的决策支持工具。

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Called TDABC (time-driven activity-based costing), it attempted to relate the measurement of cost to time.

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