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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In order to raise the level of the enterprise, and control business costs effectively, the thinking of Activity-Based cost method applied to business costs budget.

为提高企业的成本管理水平，有效的控制企业成本，将作业成本法的思想应用于企业成本预算中。

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This paper studies the application of the activity - based cost - volume - profit analysis in the single projects of the construction enterprises.

本文对以作业为基础的本量利分析法在建筑企业单项工程中的应用进行研究。

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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