activity-based cost 中文意思是什麼
activity-based cost
解釋
基於活動的成本-
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。 -
Research and application of activity - based costing in erp cost management
成本管理中的研究與應用 -
The analysis of activity - based cost method based on value chain theory
基於價值鏈的作業成本法分析 -
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 -
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。 -
First of all, this paper introduces the background, aim and meaning of this research. secondly, the paper introduces how to use the activity - based cost to make the profitability of customer equity, so they can make decisions based on this. thirdly, the paper introduces how to use the customer lifetime value to evaluate the customer equity, and introduces the methods of improve the relationship between the business enterprise and customers
首先介紹了課題的研究背景、研究目的和意義，然後介紹運用作業成本法來分析顧客資產的盈利能力，運用顧客終身價值這一指標來評估顧客資產，從而達到為企業決策提供依據的目的，並且提出了顧客資產管理的步驟。 -
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。 -
In the third chapter, paper considers marketing channel as a system, introduces respectively activity based cost thoughts, body and extenicls theory, priority degree model of engineering management ; puts from virtual and horizontal aspects ; presents activity risk to solve virtual problem of marketing channel system, namely how to discern risk and warn risk ; sets up marketing channel risk priority degree model to solve the horizontal problems
提出作業風險法來解決營銷渠道系統風險中縱向問題，即某條渠道如何識別風險、預警風險的問題；建立營銷渠道風險優度評價模型來解決營銷渠道系統風險中的橫向問題，即多條渠道如何適時比較其風險，排除風險較大渠道優化營銷渠道系統的問題。 -
Activity - based cost management and costing target are the reprehensive modes of cost management so far, they were formed in the 1970s and 1980s. they reflect the social and economical environment ' s inherent requirement at that time, on the other hand, they are the result of social and economic practice
作業成本管理和成本企劃是迄今為止成本管理兩大代表模式，它們形成於上世紀七八十年代，反映了當時社會經濟環境的內在要求，是社會經濟實踐的產物。 -
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。 -
Activity - based cost management which belongs to cost management account cate yory has been used to check logistics cost in order to develop the cost management method in loystics
摘要針對目前物流成本管理相對落後的現狀和企業物流成本核算中存在的缺陷，將成本管理會計范疇的作業成本法應用於企業物流成本核算中。 -
Chapter three focuses on designing the form of activity based cost system ( abcs ), which is composed by the abc, abcm and performance value system
作業成本體系框架由作業成本計算體系的設計，作業成本管理的設計以及業績評價系統三部分組成。 -
Activity based cost ( abc ) pattern, which originated from usa and is spreading the northern american and the europe, is a new model in the field of cost management
作業成本模式是發源於美國，近十年來逐漸在美國及歐洲得到廣泛應用的新型成本管理模式。 -
Discussions on the application of strategic activity - based cost management
試論戰略性作業成本管理的應用
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