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abc(activity-based costing)中文是什么意思

  • 作業成本法

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  • 例句與用法
  • Under the supervision of collaboration value chain management , this thesis introduces abc ( activity - based costing ) technique and presents the goal cost control process of eerp based on abc , and discusses its control procedure
    在協同價值鏈管理的指導下,引入作業成本法,提出基于作業成本法的eerp目標成本控制,并對其控制過程進行討論。
  • In the consequence , ignoring a appropriate ratio of cost - benefit , ignoring cost controlling in the operation , lacking of cost data and necessary cost managing skills always existed in the whole insurance industry . abc ( activity - based costing ) is a kind of advanced method of cost calculation and management . it can provide the objective , true and accurate cost information for the product and service
    作業成本制度作為一種先進的成本核算和管理辦法,它依據作業成本動因,采用多樣化的分配標準,使成本的可歸屬性大大提高,為產品及服務提供客觀、真實、準確的成本信息;同時它不只是一種計算產品成本的基礎,還是一種持續的成本管理過程,既可用于控制成本,也可用于企業的一些重要領域,例如預算編制、間接費用部門的績效衡量、戰略管理等。
  • Firstly the paper analyzes the characteristic of the cost structure in the national commercial bank and points out that the activity - based costing system is the best method on the cost management . secondly the paper explains how to establish the cost counting system with abc ( activity - based costing ) and the cost analysis system with abm ( activity - based management ) . finally the paper puts forward the suggestions to solve the several past cost problems
    首先分析國有商業銀行的成本結構特性,得出結論:二維作業成本法是最佳的成本管理方法;其次建立以作業成本計算( abc )為基礎的成本計算系統,以作業管理( abm )為基礎的成本分析系統;最后解決國有商業銀行幾個歷史遺留的成本問題。
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