This paper structure the activity-based quality cost management system from management of quality cost and quality activity.
本文从质量成本管理及质量作业流程两方面来构建作业质量成本管理体系。
The system of activity-based cost control by objectives is formed of the three subsystems: feed forward, course and reaction control.
作业成本目标控制系统由前馈、过程、反馈控制三大子系统构成。
A transfer pricing system based on standard activity cost with capacity constraints is proposed with quantitative study which can induce the divisions' production and purchasing decisions.
以模型化方法定量研究了作业生产能力约束下的标准作业成本基础转移定价方法，可实现对企业内各分部生产采购决策的有效引导。
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