The activity based cost accounting is totally different from the traditional cost accounting.

作业成本会计完全不同于传统成本会计。

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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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Based on volumes of activity and current cost structures of many banks, operating costs may need to fall by 20%-45% and the balance sheet by 50%-75%, through closing or selling branches, products, business lines, and even entire regions.

FORBES: How Europe's Banks Can Return To Health

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

ECONOMIST: Idea

Use of software like Marketo is done on a longer term, but the cost can be ratcheted up or down based on how much marketing activity is flowing through.

FORBES: JargonSpy