activity-based accounting 中文意思是什麼

activity-based accounting 解釋
作業制會計
  • 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
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. 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。
  2. 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。
  3. 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） 。
  4. 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。
  5. Managerial accounting introduces target costing, how to prepare financial budget, activity - based management, the balanced scorecard and economic value added measures, which coupled with incentive compensation systems have been developed to reflect the strategic requirements of management

    管理會計介紹了目標成本，如準備財務預算、作業成本管理、平衡計分卡和經濟增值方法，伴隨著獎金系統，已經發展成為反映經營管理戰略需要的工具。
  6. This paper starts form the study of characteristics and applying situations of activity - based responsibility accounting, and then delves into the build of activity - based responsibility centers, activity - based responsibility budgeting, the control of activity - based responsibility budgeting and activity - based performance measure

    本文以研究基於作業的責任會計的特點和適用條件為起點，詳細研究了基於作業的責任中心的建立，基於作業的責任預算，基於作業的責任預算執行的控制，基於作業的業績評價。
  7. This text focuses on applying abc thought to make research of and design erp system ' s cost accounting and controlling flow on design stage 、 purchase stage 、 production stage and sale stage, primarily including that we : ( 1 ) on design stage, imitate and optimize activity - based cost, as well as establishing the relationship between production design and enterprise production activity chain and product bom through erp ' s cost imitation function, rejecting invalid and non value added activity on applying the thought of abcm, then optimizing activity chain 、 production structure and production design from the cost point of view ; ( 2 ) on purchase process, applies the thought of abc to account and control purchasing cost ; ( 3 ) on production stage, apply thought of abc to calculate the product cost, and use the method of activity difference variance analysis to control product cost ; ( 4 ) on sale stage, apply thought of

    本文重點在erp系統的設計、采購、生產和銷售等四個階段，運用作業成本思想對其成本核算及控制流程作相關的設計研究，主要包括，一在設計階段對作業成本進行模擬和優化，即通過erp成本模擬功能，建立產品設計方案與企業生產作業鏈和產品bom結構之間的對應關系，應用作業管理的思想，剔除無效非增值作業，優化作業鏈及產品結構，從成本的角度優化產品設計方案；二在采購過程中，應用作業成本思想核算與控制采購成本；三在生產製造階段，運用作業成本思想計算產品成本，並採用作業差異分析法控制企業的產品成本；四在銷售階段，運用作業成本思想計算客戶服務成本，為erp系統中的客戶關系管理提供準確的決策數據信息。
  8. 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。
  9. The first chapter introduces and analyzes concepts connected to abc, new concepts of cost and enterprises triggered by abc, activity - based accounting, activity - based cost management and basic cost system of activity, for a basic understanding aimed at a comprehensive, systematic study on basic theories and application of abc. activity collectively refers to a series of tasks related to each other, or energy consuming activities conducted within an organization for a certain purpose

    第一章從作業成本法的基本概念? ?作業入手，對作業成本法的相關概念、作業成本法引發的新的成本觀、新的企業觀以及以作業成本計算為基礎的作業會計、作業成本管理和作業基礎成本體系加以分析介紹，為全面系統地探索研究作業成本法的基本理論和應用打下了必要的認識基礎。
  10. Using the principal theory of activity - based costing as a springboard, this paper makes tangible -, deep researches on the design of abc accounting system, based on the condition in the international environment of our country ' s - progress, which is composed of five chapters

    本文以作業成本的基本理論為起始點，立足於我國發展與國際接軌面臨的現狀，就作業成本會計體系的設計進行了具體、深入的探討，共分為五部分。
  11. In the end, the paper focuses on its applicable opportunity in our country, and gives some constructive advice on relative issues. the emphasis is on the design of a set of activity - based accounting system, which is suitable to our country ' s enterprise

    文章最後分析了我國運用作業成本會計的發展機遇，並對其應用推廣中存在的問題提出建設性的意見，對實踐有一定的指導意義。
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