activity costing 中文意思是什麼
activity costing
解釋
作業成本計算-
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） 。 -
In abc, the " black box " of amortizing of traditional costing - the box of activity is open. there are two steps in costing. first, identify activity, main activity and activity set up activity - based cost pool according to the same characteristical activity, and distribute indirect cost to activity - based cost pool on the basis of resource driver ; second, distribute the cost in activity - based cost pool to final product on the basis of activity driver
在作業成本法下，傳統成本分攤方法的「黑箱」 ? ?作業箱被打開了，由此成本計算分兩步驟進行：第一步，確認作業、主要作業、作業中心，按同質作業設置作業成本庫，並以資源動因為基礎將間接費用分配到作業成本庫；第二步，以作業動因為基礎將作業成本庫的成本分配到最終產品。 -
Awareness and integration of homogeneous activity, construction of activity center and activit - based cost pool are where abc differs fundamentally from traditional costing, which enables cost accounting and cost management to reach the level of activity and unveil cost information and effectiveness of activity. abc therefore can suppjy more relevant, " relatively accurate " cost information of products and dynamic basis for activity management
認識和了解作業，並按同質性合併作業、建立作業中心和作業成本庫，是作業成本法與傳統成本法的本質區別之所在，它使成本計算和成本管理深入到作業層次，深入揭示作業成本信息和作業的有效性，從而使作業成本法能提供更為相關、 「相對準確」的產品成本信息，為作業管理提供動態依據。 -
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。 -
Ms thesis creatively brings up the concept of activityfor standar costing. it bo iniennwhny - activity into the cost calculate bu the talihonal eost sytw caiculate ouly regards the activity as mediuin. it has opened up a new field for the modem cost calculate
在標準成本計算中引入「作業」這一中介，突破傳統成本計算中僅將「作業」視為一種「媒介」 ，為現代成本計算開辟了新的天地。 -
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。 -
Analysis on the activity costing method and its application in the construction enterprises
作業成本法及其在施工企業中的應用分析
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