activity based costing 中文意思是什麼
activity based costing
解釋
活動基礎成本估算-
Activity - based costing ( abc ) has already been widespread approbated by the theories and practice as a scientific cost calculates method
作業成本法（ abc ）作為一種科學的成本計算方法，已被理論界和實務界普遍認同。 -
On measuring human capital and activity - based costing
作業成本法與人力資本的度量 -
Application of activity based costing in china
作業成本法在我國的應用 -
Improve competitiveness through activity - based costing system
借鑒作業管理思想增強企業競爭優勢 -
Research and application of activity - based costing in erp cost management
成本管理中的研究與應用 -
Theoretic analysis and case study of activity - based costing system
作業成本法的理論分析與應用案例 -
Cost - volume - profit analysis method based on activity - based costing
基於作業成本法的本量利分析方法研究 -
A comparative study on activity - based costing and traditional costing
作業成本法與傳統成本法的比較研究 -
An application of activity based costing in enterprise cost management
作業成本法在企業成本管理中的應用 -
This thesis adopts empirical research methods, with changjiang communication navigation bureau as a study object, under the guidance of the public financial theory and with zero - base budget idea and activity - based costing system applied ; it provides the general thought by which we investigate each itemized outlay ration standards using the method of sourcing " the chain of the reason of necessary cost " and provides the idea of distributing the common cost in the light of the actual time of the non - commonweal and commonweal communication, researching the method of investigating the budget ration standards of over - water commonweal communication institutions. the research harvest has important theoretical and practical sense to the over - water commonweal communication institutions when making budget
本文採用實證研究的方法，以長江通信導航局為研究對象，在公共財政理論的指導下，運用零基預算和作業成本法的基本思想，研究了水上公益通信單位預算定額標準的測定方法，通過追溯「必要費用成因鏈」來測定各項費用定額標準和根據非公益性通信與公益性通信實際發生時間來分攤共同費用的思想，研究的成果對水上公益通信單位編制預算具有重要的理論和實踐意義。 -
Consequently the academic base of strategic management accounting comes from the theory of strategic management, the theory of competitive advantage and farther application of the last word in management accounting including economic idea and the theory of management. basic methods of strategic management accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity - based costing, target cost, value chain anahce, produce life cycle cost, the balanced scorecard ( economic value added ) in field of management accountingo this thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro ] of proc ess and value of achievement
正因為如此，戰略管理會計的理論基礎不僅直接源於戰略管理理論，尤其是競爭優勢論，還體現了經濟思想、管理理論的最新成果在管理會計中的應用，其基本方法既包括傳統的分析方法、決策方法、控制方法，又包括了作業成本計算、目標成本計算、企業價值鏈分析、產品壽命周期成本計算、平衡計分卡（包括經濟增加值的計算）等管理會計新方法。 -
This article use activity - based costing to help telecom enterprise to construct a more scientific cost accounting system. abc can also improve the cost accuracy
本文將作業成本法這一新型成本核算管理方法引入電信企業，幫助電信企業構建更加科學合理的成本核算體系，從而提高成本核算精度。 -
Cost accounting introduces appropriate cost management concepts, techniques and skills such as cost planning, cost behavior, cost estimation, and cost accumulation and allocation systems ( job, process and activity - based costing )
成本會計介紹了適當的成本管理概念、技術和技能，如：成本計劃、成本特徵、成本評估和成本積累和分配體系（職位、過程和作業成本） 。 -
The paper finds out the root causes that result in the indirect expenditure with the consideration of the theory of activity - based costing, and allocates the indirect expenditure according to them
本文按照成本動因的思想找出間接費用發生的成本動因，進而使間接費用的分配具有理論上的依據，同時也具有一定的邏輯基礎。 -
There are many applications of enterprise reference models and the activity based costing analysis ( abc ) is just one of them
作業成本分析（ abc分析）是廣義企業參考模型體系框架中眾多模型應用領域中的一種。 -
Then, how to study and imply balanced scorecard in china ' s commercial banks ? this essay explores the thoughts and methods about the problems of bsc ' s implement in china ' s commercial banks, such as application conditions, implement business unit, applied principles & procedures, the strategic business plans, the design thinking on bsc ' s indicators and the " scorecard ", and combining the bsc with economic value added & activity - based costing
本文從我國商業銀行應用平衡計分法的前提條件、組織實施單位、應用原則、應用步驟、從戰略業務規劃到指標體系和「平衡計分卡」的設計思路，以及平衡計分法與經濟附加價值、作業成本法兩種財務評價方法的結合使用等方面進行了思想和方法上的探索研究。 -
The theories foundation of activity - based costing, is to think that the production line should describe for : the production causes activity take place, the product consumes to used to the industry, the function consumes with the resources, thus causing cost take place. this with traditional manufacturing costing the product consume with the cost of principle is different. thus, the activity - based costing checked to track the process of the product formation and the cost backlog with the activity - based costing, carry on make track for to the cost formation to trace to origins originally, set out from here, activity - base method makes research of cost gone deep into more, the cost information is more detailed and turn and even have and can control it
本論文研究的目的是探討作業成本法在一汽鑄造一廠應用的可能性，運用作業成本法的研究方法對一汽鑄造一廠的產品成本進行分析，對比傳統成本法和作業成本法下的成本，對兩種成本的差異進行分析，產生差異的原因。通過建立作業成本庫、選擇成本動因，將成本分配到相應的作業成本庫，分別將傳統成本法和作業成本法下的成本計算到每種鑄件，再進行成本對比，重點分析差異較大的產品的成本構成，在此基礎上，對企業生產作業流程的重新評價，對產品的成本構成有更全面的了解，對企業管理層提出了解決成本信息失真，改變產品定價策略，降低生產成本和改善企業內部管理的建議。 -
Thirdly, using the business process cost calculating module to be calculated from activity - based costing should calculate task cost ", activity cost and business process cost combing liugong buying process reengineering example, and then evaluating the effect business process reengineer from cost angle
再次運用作業成本法推算出的業務流程成本計算模型，並應用該計算模型結合柳工采購業務流程再造的實例具體計算流程再造前後各采購任務成本、作業成本和業務流程成本，從成本角度評價企業業務流程再造的成效。 -
Analysis and comparison of two types of time - driven activity - based costing
基於時間驅動因素的兩種作業成本法的分析比較 -
It allots the overhead expenses based on tusk, which changes the method to allot the overhead expenses based on indirect manual work. it inaugurates a new era of costing and management. the article introduces the mechanism of activity - based costing system and the development status quo of management accounting
它改變了傳統核算系統中以直接人工作為間接費用分配基礎的做法，而是按「作業」對間接費用進行分配，此法開創了成本計算和管理的新紀元。
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