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。

youdao

Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.

正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。

youdao

Logistics cost; Management; Activity-based costing.

物流成本；管理；作业成本法。

youdao

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

ECONOMIST: Idea

The development of business accounting software programs has made the introduction of activity-based costing more feasible.

ECONOMIST: Idea

In 2007 Kaplan brought out a new book that tried to make activity-based costing easier.

ECONOMIST: Idea