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1)  modified activity-based costing
修正作业成本法
2)  Activity-Based Costing
作业成本法
1.
On the Application of Activity-Based Costing in our Country from the Case of Luo Yang Copper Group Company;
从洛铜集团看作业成本法在我国的应用
2.
Basic conceptions of Activity-based Costing and prospective of its application in health services;
作业成本法的基本原理及其在医疗服务成本测算中的应用前景
3.
Research on activity-based costing of operation cost account in high speed railway;
高速铁路运营成本的作业成本法测算研究
3)  ABC [英][,eɪ bi: 'si:]  [美]['e 'bi 'si]
作业成本法
1.
The Feasibility of Activity-based Cost (ABC) in Our Country's Open-pit Mine Enterprise;
作业成本法在我国露天矿山企业应用的可行性
2.
Research and application of the ABC in Manufacturing Execution System;
作业成本法在制造执行系统中的研究与应用
3.
ABC and Resource Cost Model: Theoretical and Case Study;
作业成本法下的资源成本模型:理论与案例研究
4)  ABC(activity-based costing)
成本作业法
5)  activity based costing
作业成本法
1.
On the module of logistics cost management using activity based costing;
应用作业成本法的物流成本管理模式研究
2.
Application Study of Activity Based Costing in the Logistics Cost Management;
作业成本法在物流成本管理中的应用研究
3.
Research on workflow meta model supporting activity based costing;
支持作业成本法的工作流元模型研究(英文)
6)  Activity-based costing (ABC)
作业成本法
1.
To overcome the deficiencies of activity-based costing (ABC) and theory of constraints (TOC) and use the complementary characteristics of these two theories, constraints-based time management (CBTM) is proposed.
针对作业成本法和制约理论的缺陷,同时利用二者的互补性,提出了基于制约的时间管理理论。
2.
There is some essential relation between Activity-Based Costing (ABC), Activity-Based Costing Management (ABCM) and Business Process Reengineering (BPR).
通过分析作业成本法及作业成本管理与企业流程再造的内在联系,探讨在企业流程再造中,作业成本分析的应用切入点和如何使用作业成本分析方法为流程再造提供有用的信息。
3.
They make manufacture costing not meet operation decisions needs, so the activity-based costing (ABC)based on driver theory comes into being, which can refrain from distortion of the traditional costing to cost information, and enhance the basic function of cost information in operation decisions such as pricing.
制造成本核算法已不能满足企业经营决策的需要,基于成本动因理论的作业成本法应运而生,它避免了制造成本核算法对成本信息的扭曲,增强了产品成本信息在定价决策等企业经营决策中的基础性作用。
补充资料:作业成本计算法
  作业成本计算法是将间接成本和辅助资源更准确地分配到作业、生产过程、产品、服务及顾客中的一种成本计算方法。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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