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activity-based costing

  • 作业成本法：一种成本核算方法，通过将企业资源和企业产品之间引入核算单位——作业（Activities），来确定制造产品或提供服务所需的作业成本。

专业释义英英释义

  • 作业成本 - 引用次数：3

    To leverage the drawbacks, this research introduces activity-based costing (ABC) into product configuration.

    本文通过将多种人工智能技术与作业成本法引入产品配置研究中,一定程度上缓解了产品配置实施中遇到的若干难题。

    参考来源 - 基于智能技术与作业成本法的产品配置研究
  • 作业成本法
  • 作业基准成本法

·2,447,543篇论文数据，部分数据来源于NoteExpress

Activity-based costing

  • abstract: Activity-based costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead) into direct costs compared to conventional costing.

以上来源于: WordNet

双语例句权威例句

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  • 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

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