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ABC成本法

ABC成本法

ABC成本法

ABC成本法

1

Implementation of an ABC system needs to be justified on a cost -benefit basis , just as with any other investment .

与任何一项投资一样，实施 “作业成本法 ”系统需要遵循成本 -效益分析原则。

3

Activity-based Costing (ABC ) and Theory of Constraints (TOC) are widely used in the decision of product mix in enterprises .

作业成本法（ABC ）和约束理论（TOC ）在企业产品组合决策上获得了广泛的应用。

4

ABC only apply to the calculation of the manufacturing expense , even though it has great potentiality .

虽然作业成本法有较大的应用潜能，但仅仅还是应用于制造费用的确定。

5

An ABC analysis will allow managers to pinpoint the activities , products , services, or customers consuming overhead resources.

作业成本法允许管理者查明动因，产品，服务或间接费用的消耗。

6

ABC can improve the management and control of overhead by determining the factors driving the requirement for overhead resources.

作业成本法可以通过确定推动间接费用的需求因素来改善管理和间接费用的控制。

10

The solution is to use a new cost accounting system-Activity-Based Costing (ABC) system .

解决上述问题的办法是采用新的成本计算方法，实施作业成本法。

11

Part three has put forward the amalgamation of ABC and Standard Cost methods .

第二部分，对标准成本法与作业成本法融合的论述。

13

Activity-Based Cost Management (ABCM) is based on the activity-based costing (ABC) a new type of centralized management .

作业成本管理（ABC M ）是基于作业成本法（ABC ）的新型集中化管理方法。

14

It can make the key elements driven by value after draw ABC into budget .

预算中引入作业成本法可以明确价值驱动的要素；

15

Analysis to the Current Actuality of the Application of ABC in Construction Enterprises

作业成本法在施工企业的应用现状分析

16

Study on ABC and its implementation in manufacturing enterprises

作业成本法及其在制造业企业中的应用探讨

17

Value chain ; Value chain accounting ; Activity-based costing(ABC); Balanced Scoreboard;

价值链；价值链会计；作业成本法；平衡计分卡；

18

Model of The Logistics Cost of The Distributor Basing on ABC

基于作业成本法的分销商物流成本模型

19

The Application of ABC Cost Method for Cost Accounting in Logistics Enterprises

ABC 成本法在企业物流成本核算中的运用

20

The Problems of ABC in Enterprises'Application and the Corresponding Solution

作业成本法存在的问题及相应对策

21

ABC-based method for analysis of variety cost in mass customization

基于作业成本法的大规模定制多样化成本分析

22

The Principle of ABC and Its Application

作业成本法基本原理及应用探讨

23

The Key to Implement ABC --the Calculation of Activity-Based Cost

实施作业成本法的关键 --作业成本核算

24

Analysis of Cross-National Profit Transfer By ABC Method

利用作业成本法进行利润国际化转移之分析

25

ABC method based on generalized work centers and its application

基于广义工作中心的作业成本法及应用

26

Cost Driver Optimization Theory and Method with ABC

作业成本法下成本动因的合并

27

ABC and Resource Cost Model : Theoretical and Case Study

作业成本法下的资源成本模型：理论与案例研究

28

An Integration System of ABC and EVA--Theoretical Analysis and Case Study

作业成本法与经济增加值的整合系统 --理论分析与案例研究

29

Study on Application of ABC in Medium-Small Enterprise

作业成本法在中小型企业应用的研究

30

Application of ABC to Package Cost Management

作业成本法在包装成本管理中的应用

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