activity-based costing (abc) 中文意思是什麼

activity-based costing (abc) 解釋
作業成本
  • 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
  • costing : 成本法
  • abc : n （pl ABC s） 字母表；初步，入門；基礎知識。 the ABC of finance 財政初步。 ABC book 初學書，入門...
  1. 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。
  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. 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。
  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. 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。
  6. For example, analysts responsible for departmental budgets are skilled at using variance analyses and activity - based costing ( abc ) techniques

    例如，負責部門預算的分析師長于運用偏差分析和基於作業的成本（ abc ）技能。
  7. Under the supervision of collaboration value chain management, this thesis introduces abc ( activity - based costing ) technique and presents the goal cost control process of eerp based on abc, and discusses its control procedure

    在協同價值鏈管理的指導下，引入作業成本法，提出基於作業成本法的eerp目標成本控制，並對其控制過程進行討論。
  8. Firstly the paper analyzes the characteristic of the cost structure in the national commercial bank and points out that the activity - based costing system is the best method on the cost management. secondly the paper explains how to establish the cost counting system with abc ( activity - based costing ) and the cost analysis system with abm ( activity - based management ). finally the paper puts forward the suggestions to solve the several past cost problems

    首先分析國有商業銀行的成本結構特性，得出結論：二維作業成本法是最佳的成本管理方法；其次建立以作業成本計算（ abc ）為基礎的成本計算系統，以作業管理（ abm ）為基礎的成本分析系統；最後解決國有商業銀行幾個歷史遺留的成本問題。
  9. 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。
  10. Abc activity based costing

    基於活動的成本核算
  11. Abc, activity based costing

    活動基準原?計算
  12. Abc ( activity based costing ) comes out as a novel cost - management regulation

    作業成本法是作為一個新穎的、逐漸流行起來的成本制度出現的。
  13. Relativity between the information it provides and the enterprise management decision making is decreasing. the change of outer environment and the need of enterprises facilitate the development of activity - based costing ( abc )

    傳統的管理會計與新的環境出現了不適應性，它所提供的信息與企業管理決策的相關性在減弱。
  14. After being introduced into strategic management, value chain analysis gradually integrated with other cost analysis method such as activity - based costing ( abc ), and became more detailed and more perfect than before

    當價值鏈分析被引入戰略管理以後，逐步與成本管理中的其它成本分析方法有了進一步的結合，發展成為了較之於以前更為全面和完善的戰略分析工具。
  15. Based on the principle of activity - based costing ( abc ) control, this paper constructed the performance evaluation system in third - party logistics enterprises ( tpls ), established the adequate performance model with fuzzy overall evaluation method based on combination weighting, and illustrated the validity of this method by case analyzing

    摘要從作業成本控制角度，構建第三方物流企業績效評價指標體系，通過基於組合定權的模糊綜合評價方法建立相應的評價模型。
  16. In the consequence, ignoring a appropriate ratio of cost - benefit, ignoring cost controlling in the operation, lacking of cost data and necessary cost managing skills always existed in the whole insurance industry. abc ( activity - based costing ) is a kind of advanced method of cost calculation and management. it can provide the objective, true and accurate cost information for the product and service

    作業成本制度作為一種先進的成本核算和管理辦法，它依據作業成本動因，採用多樣化的分配標準，使成本的可歸屬性大大提高，為產品及服務提供客觀、真實、準確的成本信息;同時它不只是一種計算產品成本的基礎，還是一種持續的成本管理過程，既可用於控製成本，也可用於企業的一些重要領域，例如預算編制、間接費用部門的績效衡量、戰略管理等。
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