activity-based cost abc 作业成本核算法
Activity based cost ABC ABC 作业成本法
ABC Activity-based Cost 基于活动成本管理
ABC activity-based cost model 基于活动的成本分析法
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。
In this paper, a new ABC system designing and activity dictionary report building were introduced, as well as make cost decision based on activity dictionary report.
本文主要介绍了一种新型实用的ABC成本核算软件的设计及作业字典的生成，并在作业字典的基础上进行成本决策的方法。
Thus some new cost management methods have been being introduced into the business world, for example, Activity-based Costing (ABC) is one of them.
于是，多种新的成本管理方法开始进入人们视野，例如作业成本法。
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