activity-based budget 中文意思是什麼
activity-based budget
解釋
生產經營活動預算-
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。 -
The budget used for planning the development activity for an iteration, based on rough order of magnitude estimates
迭代預算用於計劃迭代中的開發活動的預算，基於粗數量級估計。 -
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。 -
Secondly, this paper makes process and actualization of cost computation based on activity clear and present model. thirdly, this paper analyzes the range of containing of budget cost deeply and sets up cost budget system based on activity. forthly, this paper summarizes traditional responsibility cost system and inner shift price method, analyses their shortcoming and sets up traditional responsibility cost system and inner shift price method
本文的主要內容如下： （ 1 ）對成本及成本控制方法進行了綜述； （ 2 ）明確了基於作業的成本核算的流程，提出了作業成本核算的數學模型； （ 3 ）深刻剖析了預算成本的涵蓋范圍，構建了基於作業的成本預算制度方法； （ 4 ）建立了以作業為基礎劃分責任中心的方法，設計了基於作業的內部轉移價格的制定方法： （ 5 ）應用上面的方法，以zr公司為例，進行了案例分析。 -
( 2 ). wbs is an important basis in project management and a necessary clue of activity chain. taking the aim and function of the srttep plan as a starting point in consideration, with the introduction of the prearranging ideas such as concept design, detailed design and rolling design, the thesis puts forward project working structure resolving method based on wbs three - class model, thus realizing the working structure resolution by using gradually - deepened gradation model and laying foundation on better plan, staff disposition and budget plan
（ 2 ）項目工作結構分解（ wbs ）是項目管理的重要依據和活動鏈接的必要線索，本文從川塔施建工程項目工作計劃的目的和作用出發，引入概念設計、詳細設計、滾動設計的事前規劃思想，提出了基於wbs三級模型的項目工作結構劃分方法，利用逐級深入的層次模型實現項目的工作結構分解，為項目進一步的進度計劃、人員分配、預算計劃奠定了堅實的基礎。 -
Article 12 activities organized by authorized investment promotion advisers, ambassadors and representative offices in assistance or independently shall be paid in advance in part based on the early stage budget by the city ' s finance upon the approvals of city bureau of commerce, bureau of finance and after the completion of the activity, all the expenses shall be settled totally
第十二條授權委託高級招商顧問、招商大使、招商代表處協助或獨立組織招商活動時，經市商務局、市財政局審核批準，根據前期預算，可由本市財政先期預付部分相關費用，活動結束后，一次性結清餘款。
分享友人