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

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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The costing it released in December is based on this document.

12月发表的成本计算是基于这个文件。

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Setting up an activity-based costing system is a prerequisite for improving business processes and for any re-engineering programme (see article).

ECONOMIST: Idea

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