activity based management 中文意思是什麼

activity based management 解釋
基於活動的管理
  • 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
  • management : n. 1. 辦理，處理；管理，經營；經營力，經營手腕。2. 安排；妥善對待。3. 〈the management〉〈集合詞〉（工商企業）管理部門；董事會；廠方，資方。
  1. Abm activity - based management

    基於作業活動管理
  2. Abm activity based management

    基於活動的管理
  3. Research and application of activity - based costing in erp cost management

    成本管理中的研究與應用
  4. 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
  5. 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。
  6. 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） 。
  7. In this thesis, based on activity based classification, there are three subjects to be researched, that is, how to build and express cost caculation rules, how to support many caculation methods and how to support more quick and accurate cost caculation. moreover, this thesis lucubrates a flexible cost cacaulation model. this model bases on advanced cost theory - - activity based classification, and it includes the building of abc ' s cost caculation model, the receptions " automatical accumulattion and transformation rules, the storage and use motivating causes rules, the diverse cost distribution and supporting many cost caculation methods. besides, the model brings forward rules about cost information transformation and accumulattion, rules about keeping business records, rules about motivating causes ’ accumulattion, rules about cost distribution and formula language. what ’ s more, it builds a rule engine, and all of these make this model meet enterprises ’ demand for using many cost caculation methods, and then simplify operators ’ operation. also, it can realize cost accumulated more accuratly, keeping business records more promptly and cost analysed more intensively, and then give supports to enterprises ’ further decision with related data. in the third chapter, it expounds the design and realization of this flexible cost cacaulation management system, and use one model case to validate its legitimacy, which explains that with j2ee technology and mvc design pattern, this system has good features of reuse and adaptability. at last, it introduces its application in china resource alcohol co., ltd

    本文以作業成本法為理論基點，圍繞著如何建立成本核算規則並給予表達、如何支持多種成本核算方法以及如何提供更為快捷、精確的成本核算等三大主題展開深入的研究，並建立了多適應性成本核算模型。該模型以先進的成本核算方法作業成本法為理論基礎，涵蓋了從作業成本核算模型的建立到成本單據自動歸集轉換等規則的提取，從動因量存儲使用等規則的建立到成本多樣化分配以及支持多種成本計算方法等全部內容。在對成本核算規則進行分析和表達的基礎上，該模型提出了基於作業成本法的成本信息轉換存儲規則、記賬規則、動因量歸集規則、分配規則以及計算公式語言，並建立了基於這些規則的規則引擎，從而使得該模型能夠滿足企業多種成本計算方法的需求，簡化了企業人員的操作過程，並且實現了更為準確的成本歸集，更為迅速的成本制單，以及更為細化的成本分析，為企業的進一步決策提供了有力的數據支持。
  8. 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。
  9. Applying activity - based management to overcome the blocks of cleaner production

    運用作業制管理突破清潔生產障礙
  10. 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。
  11. 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。
  12. 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。
  13. This article focuses on the application of activity - based costing in project management to solve problems such as : lacking of plans, being systemless, not accurate and not in time

    本文嘗試運用作業成本法來解決項目管理中遇到的計劃性、系統性不強，項目衡量不準確、不及時的突出問題。
  14. Enterprise resources planning and activity - based costing both are the new type thoughts of management which are popular throughout the world now. this article studies the merging base between activity - based costing and enterprise resources planning first, which is that both have the same cost object 、 the same thought of cost management and the same management purpose, and analyzes the differences from two from cost management category, brings up that the enterprise resources planning mixing with the activity - based costing management thought will bring four of advantages to enterprise, first is expanding the cost managing scope of erp system, second is promoting the valid cost control, third is increasing the erp system cost decision function, four is convenient for business to pursue activity - based management more availably, and reduce costs continuously

    企業資源計劃和作業成本法都是當今風靡全世界的新型管理思想。本文首先探討了作業成本思想與企業資源計劃的融合基礎，兩者的融合基礎是成本對象相同、成本管理思想相同和管理目的相同，並從成本管理范疇內分析了兩者之間的差別，提出在企業資源計劃中融入作業成本管理思想將給企業帶來四個方面的益處，一是擴大了erp系統成本管理的范疇、二是促進有效的成本控制、三是提高erp系統的成本決策功能、四是便於企業更有效地推行作業管理，不斷降低成本。
  15. 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。
  16. Activity based management

    基於活動的管理
  17. A suit of management tools are utilized, including activity based costing, activity based management, business process improvement, business process re - engineering, corporate social responsibility, customer relations management, five s, knowledge management, and six sigma

    以平衡計分法的理念去量度企業各環節的整體表現。集團亦引進一系列當今極前衛之管理與之配合，包括活動為基礎的成本計算活動為基礎的成本管理企業流程改進企業流程再造企業社會責任顧客關系管理五常法知識管理六標準差等。
  18. Activity - based management ( abm ) appears to be a kind of modern management method

    以作業為基礎的管理，即作業管理（ abm ）作為一種現代企業管理方法應運而生。
  19. Regarding the automobile frame department at branch company of dongfeng automobile corporation as the research object, the paper designs and implements the activity - based management system in the automobile frame department, get more accurate cost information through the implementation of abc, and concrete management is improved and proposed from this, then the management style of abc / abm in the automobile frame department is established, which was the strong foundation for the establishment of that in dongfeng automobile corporation

    本文以《東風汽車股份公司作業成本管理的應用與開發研究》課題為依託，以東風汽車股份公司汽車分公司車架作業部為研究對象，設計並實施以作業成本為基礎的車架作業部作業成本管理體系，通過abc的實施獲得更為準確的成本信息，提出具體的管理改進建議，構建車架作業部作業成本管理模式，為abc / abm在東風汽車股份公司推廣應用奠定基礎。
  20. It discusses the customer development strategy of commercial banks. it suggests that banks integrate customer lifetime value ( clv ) and activity - based management ( abm ) in the segmentation of individual customers so as to maximize customer value. chapter three deals with attrition management

    集中討論了商業銀行的客戶發展策略，提出對客戶價值的衡量與計價，提出將客戶終身價值法（ clv ）和作業管理法（ abm ）應用於我國銀行對個人客戶的細分，最大化地發掘優質客戶的價值。
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