ABC reformed the division methods of manufacturing expenses. Activity analysis can eliminate "non-value-added activity" as much as possible, improve "value-added activity", optimize "activity chain" and "value chain".
作业成本法改革了制造费用的分配方法,通过作业分析,尽可能消除“不增值作业”,改进“增值作业”,优化“作业链”和“价值链”,提高了成本信息的真实性和企业决策、计划、控制的科学性和有效性,最终达到提高企业的市场竞争能力和盈利能力,增加企业价值的目的。
参考来源 - 作业成本法及其在管理会计中的应用·2,447,543篇论文数据,部分数据来源于NoteExpress
As a business value-added activity, the extent of internal auditing is constantly expanding, in such ways as financial audit, performance audit, assessment services, and new staff training and so on.
作为增加企业价值的一种活动方式,内部审计业务范围在不断拓展,比如财务审计、业绩审计、评估服务及新进员工培训等。
Robert Mellman of JPMorgan Chase eliminates the effects of both write-offs and foreign activity by examining only domestic profits as a share of corporate value added.
摩根大通的Robert Mellman通过仅分析国内利润占企业增值的比重来消除坏账勾销和海外活动的影响。
Global Insight counts manufacturing production for countries - including the activity of foreign-owned companies and local ones - as value-added output.
全球透视global Insight计算各个国家的增值产出,包括该国的外商独资的公司和当地公司。
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