Secondly, it emphasizes analyzing not only the activity cost driver but also the strategic cost driver.

其二，以战略层面分析与作业层面分析相结合来完善营销成本管理内容；

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Author analyze how to write the budget based activity-based costing, and how to write standard activity cost, and how to analyze.

分析了如何编制作业预算，如何制订标准作业成本制度和进行差异分析。

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The latter is activity cost, and it can be summed up by the activity cost pool of perception, launching, design, actualizing and consolidating.

后者为变革作业成本，具体通过认知成本、发动成本、设计成本、实施成本、完善成本五个作业成本池进行归集。

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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.

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They raise the cost of economic activity and allow less of it to take place.

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Whether tax rate increases are totally self-defeating or only partially so, their cost in reduced economic activity is high relative to tax revenue gained.

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