activity cost pool 中文意思是什麼

activity cost pool 解釋
作業成本集
  • 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。
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • pool : n 1 （天然）水坑，水塘；水池子，沉澱池；游泳池；龍潭。2 〈美國〉油田地帶；石油層；瓦斯層；煤坑。3...
  1. Activity cost pool

    作業成本集
  2. 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。
  3. 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。
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