activity-based costing system

Based on reviewing of other schools of logistics cost management, this paper analyzes a new way of logistics costing system, namely, activity-based logistics costing system and its application.

本文全面分析探索了新型的成本管理方法物流作业成本测度及其在物流供应链管理中的应用。

Design of Activity-Based Costing Management System in Virtual Enterprises

虚拟企业作业成本管理系统的设计

Based on the introduction of supply chain management and the analysis of ABC/ M principles, this paper tries to design the activity-based costing/ management system in total supply chain management of virtual enterprises.

为此，本文将在介绍虚拟企业供应链管理的基础上，剖析作业成本法/作业管理的工作原理，并在虚拟企业供应链管理中建立起作业成本计算与管理体系。

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。

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.

首先分析国有商业银行的成本结构特性，得出结论：二维作业成本法是最佳的成本管理方法；

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。

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 activity-based costing system has some other advantages.

作业成本计算制度还有其他一些优点。

Based on the ideal of Activity-Based Costing approach, this article represents a developed standard costing system based on Activity-Based Costing approach system.

文章基于作业成本法的思想提出了一种改进的标准成本系统&基于作业成本法体系的标准成本系统。

The Study on the Development Mechanism of Activity-based Costing System and the Application to Management Accounting

作业成本法的生成机理及在管理会计中的应用研究

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。

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。

In view of the aforementioned advantages, many companies and other organizations have implemented the activity-based costing system.

正是基于上述的优点，许多公司和其他组织已经开始应用作业成本计算制度。

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。

Some companies and other organizations maybe seek help to the consulting organizations in the application of activity-based costing system, and result in some related costs.

有些组织可能会在应用作业成本计算制度时向咨询机构寻求帮助并相应发生一些有关的成本。

Structure Study of Dynamic and Stochastic Activity-Based Costing Control System

动态随机作业成本控制系统框架研究

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

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。

Design and Development of Two-Level Activity-based Costing Management System

两级作业成本管理系统设计与实现