activity based budgeting (abb) 中文意思是什麼

activity based budgeting (abb) 解釋
作業預算
  • activity : n. 1. 活動；活躍；動作；活動力；能動性。2. 活性；放射性。3. 機能，功能。4. 〈美國〉機構。5. 〈pl. 〉 活動范圍。
  • based : 基準
  • abb : n. 1. 粗羊毛。2. 粗毛線。3. 緯紗（＝ woof; opp. warp）。
  1. ( 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。
  2. 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，並對作業基礎預算在中國的應用表達了自己的看法。
  3. 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，並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。
分享友人
分享到 Line

分享到臉書