activity-based

Economic Analysis of the Application of the Activity-based Costing

从经济学角度看作业成本法的应用

But at present Activity-Based Costing Method has not almost been used by enterprises in our country.

但是在我国企业物流系统中目前实施作业成本法的基本情况却是,作业成本计算法几乎未被企业运用.

The principle and application prospect of activity-based costing method for logistics system

物流业中的作业成本法及其应用前景探讨

Activity-Based Cost Management ( ABM ) also has been extensively accepted by business enterprise.

与之相伴随的作业管理 ( ABM ),由于其在管理上的重大开拓性,也已被企业界广泛接受.

Activity-Based Costing ( ABC) Systems are new cost accounting models that are more suitable for production characteristics of Advanced Manufacturing systems ( AMS).

活动为基础的成本计算（Activity based Costing，简称ABC）系统是一种更适应先进制造系统生产特征的成本会计创新模式。

This work approach enhances prevalent activity-based process models to be adapted in open and collaborative environments.

本文提出基于主动过程视图的跨组织工作流管理以适应开放的合作环境.

As a method of cost control management, activity-based costing ( ABC ) was adapted to modern enterprises.

作业成本法是适应现代企业而产生的一种成本计算方法.

Activity-Based Management ( ABM) establishes cost standard, while Kaizen control improves cost standard. Activity-Based Cost Kaizen Control combines the activity and process management perspective of ABM and the management philosophy of continuous improvement of Kaizen control.

作业成本管理（ABM）设定成本标准，Kaizen控制改善成本标准，作业基础成本改善控制整合ABM的作业、过程管理观和Kaizen控制的持续改善管理理念。

With the use of ERP software as well as this new account book, the new Activity-Based Costing calculating system was established.

并设置了新的账套，运用ERP软件结合新建账套建立了作业成本核算系统。

The essential technology based on CBR field of activity-based costing is put forward.

提出了基于CBR的冲压模具作业成本核算方法的关键技术.

However, activity-based costing is a cost system, rather than cost control system.

但是，作业成本法只是一个成本计算系统，而不是成本控制系统。

Analysis on the Application Model of the Activity-based Cost in Aeronautical Manufacturer

作业弹性预算法在航空制造企业中的应用模型

Activity-based costing ( ABC ) and Business Process Reengineering ( BPR ) has been accepted as new management thoughts.

作业成本法和业务流程再造均是都是当前流行的新型管理思想.

Study on the System of Performance Appraisal of Oil-gas Exploration Management Based on Activity-based Cost System

基于作业成本系统的油气勘探管理绩效评价体系研究

Activity-based cost management ( ABCM ) and target costing ( TC ) are two exotic flowers of modern cost management.

作业成本管理与成本企画是现代成本管理的两朵奇葩.

According to the theory of activity-based costing, the costing system of university education for the university is built to reduce the waste of resources and to fully enhance the educational cost-effectiveness of great significance.

本文充分汲取作业成本法的精髓，并借鉴作业成本的核心思想与方法，构建了大学教育成本的核算体系，对减少大学的资源浪费以及对办学经济效益地有效提高等方面，具有重大的意义。

With MRPII/ ERP, ABC ( Activity-based Costing) system can only be implemented as supplement of formal accounting and budgeting system, which terribly prevent the management using ABC information.

在MRP／ERP系统中，作业成本方法（ABC）只能运行在集成系统之外，作为对组织现有的财务报告和预算系统的补充，由此大大限制了ABC信息的应用。

Contemporary Cost Management mainly utilizes two methods both target cost ( Cost design) and activity-based cost management.

实证会计方法最能发挥作用的领域，是现代成本管理。现代成本管理主要运用目标成本管理（成本企划）和作业成本管理两种方法。

This paper expounds the basic principle of activity-based costing and the basic thought for case-based reasoning.

阐述了作业成本核算方法的基本原理和基于实例推理的基本思想.

Activity-based Costing in High-tech Enterprise Technology Development Project Cost Management Research

基于作业成本法的高科技企业技术开发项目成本管理研究

There are have two levels in application of Activity-Based Costing in Agricultural Enterprise.

同时,用实际案例论证农业企业应用作业成本法的可行性.

The Research on Application of Activity-based Accounting in Contemporary Shipbuilding Enterprises

作业成本法在现代船舶制造企业中的应用研究

Activity Based Costing ( ABC ) is just one of the solutions to these questions.

作业成本法正是在这种情况下产生的.

Importance of Activity-Based Costing in Decision-making

ABC成本法对管理决策的意义

It includes activity-based cost and activity-based cost management Activity-based cost is a cost calculation basedactivity.

作业成本法是一种全新的成本管理理念,它包括作业成本核算和作业成本管理两个部分.

Activity-Based Cost Management ( ABCM ) is based on the activity-based costing ( ABC ) a type of centralized management.

作业成本管理 ( ABCM ) 是基于作业成本法 ( ABC ) 的新型集中化管理方法.

Objective Discuss about the method of Cost Accounting of Medical Service using Activity-based Costing.

目的探讨采用作业成本法测算医疗服务项目成本的方法.

At present, Activity-Based Costing ( ABC) is given the logistics enterprise managers and academic researchers' attention because it is considered to be the most promising method to identify and control cost.

目前，作业成本法（ABC）因被认为是确定和控制成本最有前途的方法而受到物流企业管理者和学术研究者的广泛关注。

Chapter Five: Activity-Based Costing in the operation application.

第五章: 作业成本法在生产经营中的应用.

This thesis is about the combination of customer value and activity-based management ( ABM ).

本论文的论题是顾客价值与作业管理的结合,也 即 以顾客价值为导向,实施对企业的基础构成——作业 ( Activity ) 的管理.