- 實施作業制預算制度
- activity: n. 1.活動；活躍；動作；活動力；能動性。 2.活性； ...
- base: adj. 1.賤的，劣的；卑下的，低級的；卑鄙的。 2. ...
- budget: n. 1.預算，預算案。 2.經營費；生活費；(有限制的 ...
- abb(activity-based budgeting): 作業預算法
- activity based budgeting: 以活動為基礎的預算案
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activity-based budgeting中文什么意思
- 實施作業制預算制度
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例句與用法
- ( 3 ) at the stage of product design , target costing based on activity manage cost strategically . the activity - based budgeting ( abb ) supports target costing in many areas
3 、以作業為基礎的目標成本規劃，在產品設計階段，實施戰略成本管理。 - Activity - based budgeting ( abb ) can help manager understand and manage activity and business process , and establish equilibrium measure and target system for every activity and business process , and take the target and responsibility into the process ' s ratings system
Abb通過為每一項流程或作業制定平衡的績效衡量和目標體系，并把目標和職責落實到流程的分級體系，使預算真正落到實處。 - The article is based on analyzing the defaults of traditional budgeting , explains the advantages of activity - based budgeting and discusses the main framework of activity - based budgeting . in the final part this article discusses some general problems about the application of abb and personal point of view about the abb ' s application in china is given in this part
本文在對傳統預算的作用和缺陷進行評價的基礎上，闡述了作業基礎預算的優勢，探討了作業基礎預算的基本框架，分析了作業基礎預算的實際應用方面的問題，并對作業基礎預算在中國的應用表達了自己的看法。