Activity-Based Costing的例句大全

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

In Part One, the paper theoretically expatiates the activity-based costing method, standard cost method and responsibility cost method. It also includes detailed presentation on these method key points and analysis on merits and drawbacks.

第一部分，作业成本法、标准成本法与责任成本法的理论阐述，对其要点进行详细陈述并结合优缺点分析。

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。

There is some essential relation that is activity between Activity-Based Costing ( ABC) and Business Process Reengineering ( BPR).

本文根据作业成本法（ABC）与业务流程再造（BPR）都基于活动这一内在联系，将ABC法引入BPR中，建立了流程成本计算模型；

This paper studies the cost of logistics enterprises constitute characteristics, which reflected the introduction of modern management thinking of the cost of activity-based costing ( ABC).

本文从研究物流企业的成本构成特性，进而引入体现现代成本管理思想的作业成本法（ABC）。

Since 20 century 80s', with the successful application of Activity-based Costing in advanced manufactory, people found it had the benefit to the corporations management.

20世纪80年代中后期以来，随着作业成本法（Activity-based Costing，简称ABC）在先进制造企业的成功应用，人们发现它给企业管理提供了很好的基础。

Based on the analyses of the shortcomings of the costing method in traditional ERP systems and the traditional activity-based costing ( ABC) method, an ABC method for the reconfigurable ERP system was proposed.

在对传统企业资源计划（ERP）中的成本方法和传统作业成本法的缺点进行分析的基础上，提出了一种面向可重构ERP系统的作业成本法。

Finally, the article analyses the case of J Branch Company of T insurance, which applies the activity-based costing, and compares it with the original method, then draws conclusions.

最后实施作业成本法对T保险公司J支公司进行成本核算，并将核算结果与原来成本法下的结果进行比较分析，得出结论。

Based on logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.

在物流作业成本法的基础上，加进了基于物流时间的物流成本核算方法，构建了物流成本核算的T-A模型。

The principle of activity-based costing was brought into the field of business process, and an improved business process was put forward so as to shorten the producing time of products, control the enterprise cost and boost the competitive ability of manufacturing enterprise.

将作业成本法（Activity-based Costing，简称ABC）原则扩展到企业业务流程中去，提出一种改进的企业业务流程，缩短产品生产周期，控制企业成本，提高制造企业的竞争力。

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。

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；

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

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。

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。

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。

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。

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。

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