1.
The Brief Evaluation of Activity-based Costing
对作业成本制度的简要评述
2.
Activity Based Costing: the Logical Choice of Bank Reengineering;
作业成本制度:银行再造的必然选择
3.
Now we present an example to illustrate the computing method of activity-based costing.
现在我们来举一个例子说明作业成本制度的计算方法。
4.
This powerful thought has become popularized under the name activity-based costing (ABC).
在作业成本制度下,这种思想已经占据了享配性的地位。
5.
But we should realize that he application of activity-based costing system might result in some problems.
不过,我们也应该认识到,应用作业成本制度也会招致一些问题。
6.
Up to now, many companies have adopted activity-based costing methodology.
到目前为止,许多公司已经采用了作业成本制度的观念。
7.
Thus, the application of the activity-based costing system is costly.
因此,应用作业成本计算制度的成本是比较高的。
8.
The activity-based costing system has some other advantages.
作业成本计算制度还有其他一些优点。
9.
The activities are the basis and focus of activity-based costing; thus, the first step of applying activity-based costing is identifying activities.
作业是作业成本计算制度的基础和重点,因此,作业成本计算制度的第一步就是确定各种作业。
10.
In contrast to traditional costing systems, the activity-based costing system has many advantages.
与传统成本计算制度相比较,作业成本计算制度具有许多优点。
11.
A Cost Measuring Model of Green Products in Manufacturing Industry Based On Opportunity Costing;
基于作业成本法下的制造业绿色产品成本测度模型建立
12.
Operation Cost Control to the Improvement of Traditionally Cost Control;
作业成本控制对传统成本控制的改进
13.
Generally, the activity-based costing involves the following steps
一般看来,作业成本计算制度的基本程序包括以下步骤
14.
Comparison research on activity cost and cost of manufacture;
制造成本法与作业成本法的比较研究
15.
Application of Activity-based Costing to Logistics Cost Management;
作业成本法在物流成本控制中的应用
16.
Activity-based costing is based on the new concept that products consume activities and activities consume resources.
作业成本计算制度的基础是一种新的观念,那就是产品消耗作业,作业消耗资源。
17.
Cost Analysis and Control of the State-owned Enterprise in the Course of System Change;
国有企业制度变迁成本分析及其控制
18.
In this chapter, we have focused on the application of activity-based costing in the manufacturing company.
在本章中,我们一直是围绕作业成本计算制度在制造企业中的应用来展开的。