Activity-Based Costing的例句大全

Conclusion The Cost-volume-profit Analysis Model Based on the Method of Activity-based Costing could be put in practice and provide clear clues for cost control in hospitals.

结论基于作业成本法的本量利分析模型可以在实际工作中使用，能对医院项目成本的控制提供清晰的线索。

This study accords to the basic idea of the activity-based costing method.

本研究根据作业成本法的基本思想，通过案例应用及结果分析，认为是可行的。

Part 6 is the focus of this article, focused on activity-based costing in the high-tech enterprise technology development projects in the practical application, case studies, reach a conclusion.

第6部分是本文的重点，主要探讨作业成本法在高科技企业技术开发项目的实际应用，案例分析，得出结论。

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。

The tenets were expounded of application activity-based costing in a power supply company.

阐述了供电公司应用作业成本法的原则。

By integrating Activity-Based Costing into profitability analysis , you can create more realistic views of your revenue position.

通过集成作业成本计算到收益性分析，可以创建收益状态的更加真实的视图。

The Influence of ABC on DOL Importance of Activity-Based Costing in Decision-making

作业成本法对经营杠杆的影响ABC成本法对管理决策的意义

In this article, the traditional DOL model is improved by the cost behavior analysis in activity-based costing ( ABC) method. It is studied how the cost factors in ABC affect DOL and the difference between the two costing base.

本文运用了作业成本法中的成本性态分析对传统的DOL模型进行改进，研究了作业成本法下各成本因素对DOL的影响方向，并分析了两种成本计算基础下DOL的差异。

These theories include Cost behavior analysis, Cost-Volume-Profit ( CVP) model and the traditional degree of operating leverage ( DOL) model which are in traditional managerial accounting; and basic concepts of Activity-Based Costing, activity-based Cost behavior analysis and Cost-Volume-Profit ( CVP) model.

传统管理会计理论中的成本性态分析、本量利模型以及传统的经营杠杆系数模型；作业成本法的基本含义及核心概念，作业基础成本性态分析及作业基础本量利模型。

Activity-Based Costing analysis include value-added and non-value-added ABC information analysis, activ-ity and process efficiency analysis, activity chain cost analysis and activity capability utilization analysis etc.

作业成本信息的分析利用包括增值与非增值作业成本信息分析，作业效率与流程效率分析，作业链成本分析以及作业能力利用情况分析等几个方面。

Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.

作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。

This part introduces the main concepts of the activity-based costing and activity cost accounting procedures. The theory of cost control mainly introduces the whole process of cost control theory and dual-based cost control concept.

简要介绍了作业成本法中涉及到的概念及作业成本核算程序，主要介绍了成本控制理论中的全过程成本控制理论，并引入双重成本控制的概念。

Materials and Method Activity-based Costing of Medical Service in radiology department of a polyclinic, using data of a quarter of this hospital.

资料与方法根据某综合医院一个季度的数据，采用作业成本法测算影像科的医疗服务项目成本。

the research on the cost accounting of medical service in radiology department with the method of activity-based costing

作业成本法测算影像科医疗服务项目成本的方法探讨

It mainly introduces the manufacturers how to use activity-based costing analysis of the manufacturing costs and control, and how to control the cost of sales.

主要介绍了制造企业如何运用作业成本法对制造费用进行分析及控制，以及如何对销售费用进行控制。

Study on the Accounting Process of Activity-based Costing

作业成本法会计核算研究

Importance of Activity-Based Costing in Decision-making

ABC成本法对管理决策的意义

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。

To fulfill this aim, this article imports the activity based costing into the measurement of logistics cost and analyzed in detail the feasibility of measure the logistics total cost by the activity based costing in manufacture.

第三，将作业成本法（Activity-based Costing，简称ABC）引入物流成本计量，建立了制造企业物流成本ABC计量模型，并详细分析了制造企业运用作业成本法计量物流总成本的可行性。

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