based on activity-based costing 基于作业成本法
basing on activity-based costing 基于作业成本
Research on activity-based costing of operation cost account in high speed railway;
讨论了京沪高速铁路的速度目标值对工程造价及运营成本的影响。
In this paper, the disadvantages and limitations of traditional methods are analyzed and a new method devised on activity-based costing is put forward.
本文就传统的代理费用制定方法在应用中所表现出来的不足与局限性进行了分析，给出一种基于作业成本的代理费制定方法。
The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.
本文通过利用作业成本法对企业物流成本进行核算和分析，然后从作业管理等方面提出企业物流成本控制的思路和具体措施。
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