以层级分析法为基础之知识评价模式 2.2.5 活动基础成本法(Activities Based Costing,ABC) Wilkins et al.(1997).
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In most cases, hey are guided in their business activities by a budget which in turn is based on direct costing.
在大多数情况下,他们在业务活动中都是以预算作为指导,而预算又是根据直接费用制订的。
Activity based costing processes dynamic reflection by tracing all activities.
作业成本法对所有作业活动进行追踪动态的反映。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
作业成本法以作业为基础,采用多种动因对间接费用进行分配,为物流企业提供了一种先进的成本核算方法。
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