Activity Based Costing

n.

（会计） 作业成本法(ABC)；

权威例句

1. Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.

目标成本管理和作业成本管理是较为先进的成本管理模式。

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2. Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.

正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。

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3. In view of the aforementioned advantages, many companies and other organizations have implemented the activity-based costing system.

正是基于上述的优点，许多公司和其他组织已经开始应用作业成本计算制度。

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4. Then, the thesis introduces the organic combination of the value chain accounting and activity-based costing, and the application of activity-based costing in value chain accounting.

然后介绍了价值链会计与作业成本法的有机结合，以及价值链会计中作业成本法的运用。

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5. In contrast to traditional costing systems, the activity-based costing system has many advantages.

与传统成本计算制度相比较，作业成本计算制度具有许多优点。

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6. Logistics cost; Management; Activity-based costing.

物流成本；管理；作业成本法。

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7. The cost information coming from activity-based costing can reflect the real consumption of production and business, and assure the management making reasonable judgements and decisions.

利用作业成本计算制度形成的成本信息能够反映生产经营的真实消耗情况，并促使管理当局做出正确的判断和决策。

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8. Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.

同时标准成本法在管理上的优势又为作业成本的运用提供了一大突破口。

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9. Use activity-based-costing method. Ensure costing model rates regularly updated and bridged with market or internal realities.

使用作业成本方式。保证成本模型定期评估，并根据市场或内部现实更新过渡。

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10. Activity-Based Costing; Engineering Project Construction; Cost Management.

作业成本法；工程项目施工；成本核算；成本管理。

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11. According to agency theory, the organization design is suggested for activity-based costing and target costing in the perspective of integrating their functions with systems.

以代理理论为分析框架，从职能和制度整合的角度，提出了作业成本法的组织设计、目标成本法的组织设计。

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12. According to the feasibility and maturity of Activity-Based Costing applying to logistics, discuss how to apply Activity-Based Costing to calculate logistics costs.

根据作业成本法在现有物流管理领域中应用的可行性、成熟度论述了如何将作业成本法应用在物流成本计算当中。

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13. The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.

本文通过利用作业成本法对企业物流成本进行核算和分析，然后从作业管理等方面提出企业物流成本控制的思路和具体措施。

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14. Objective Discuss about the method of Cost Accounting of Medical Service using Activity-based Costing.

目的探讨采用作业成本法测算医疗服务项目成本的方法。

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15. The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.

而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。

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16. Faced with the need to solve the problem of cost computation and cost management, people gradually adopt activity-based costing.

企业内外部来自成本计量和成本管理的压力，使作业成本法逐渐为人们所重视。

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17. After the analysis of the operation cost characteristics and composing in high speed railway, the methods and means of activity-based costing of operation cost account were put forward.

本文通过对高速铁路条件下运营成本的特点、构成状况的分析，采用作业成本法核算高速铁路的运营成本的原理、方法。

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18. Based on logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.

在物流作业成本法的基础上，加进了基于物流时间的物流成本核算方法，构建了物流成本核算的T - A模型。

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19. Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting.

战略管理会计的平衡计分卡、基于作业成本计算法的作业管理方法，是企业战略管理的重要工具。

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20. Such tools as JIT, Business Process Reengineering (BPR), Activity-Based Costing (ABC), would greatly facilitate the rationalization of hospital logistics.

准时制(JIT)、业务流程重组(BPR)、基于活动的成本分析(abc)将为医院物流合理化提供有力工具。

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21. There are many applications of enterprise reference models and the activity based costing analysis (ABC) is just one of them.

作业成本分析(ABC分析)是广义企业参考模型体系框架中众多模型应用领域中的一种。

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22. However, activity-based costing is a cost system, rather than cost control system.

但是，作业成本法只是一个成本计算系统，而不是成本控制系统。

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23. Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.

作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。

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24. Activity based costing processes dynamic reflection by tracing all activities.

作业成本法对所有作业活动进行追踪动态的反映。

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25. Production Enterprises taking activity-based costing law can make the occurring cost clear and achieve the aim to control it.

采油企业采用作业成本法，能使发生的成本清晰化、明细化，达到严格控制成本的目的。

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26. The traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.

传统成本法已经不能适应管理者的要求，作业成本核算与管理方法应运而生。

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27. The concept of Activity Based Costing, the distinction between Activity Based Costing and Traditional Costing, the procedure of implementing Activity Based Costing are introduced.

主要介绍了作业成本的概念，作业成本与传统成本的区别，实施作业成本的步骤。

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28. The concept of Activity Based Costing, the distinction between Activity Based Costing and Traditional Costing, the procedure of implementing Activity Based Costing are introduced.

主要介绍了作业成本的概念，作业成本与传统成本的区别，实施作业成本的步骤。

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29. Up to now, many companies have adopted activity-based costing methodology.

到目前为止,许多公司已经采用了作业成本制度的观念。

-- 来源 -- 英汉 - 翻译样例 - 经济

30. activity-based costing

以作业为本的成本计算

-- 来源 -- 英汉 - 翻译参考[网络]

31. What Is the Activity-based Costing?

什么是作业成本会计

-- 来源 -- 英汉 - 翻译样例 - 经济

32. This powerful thought has become popularized under the name activity-based costing (ABC).

在作业成本制度下,这种思想已经占据了享配性的地位。

-- 来源 -- 英汉 - 翻译样例 - 经济

33. The Brief Evaluation of Activity-based Costing

对作业成本制度的简要评述

-- 来源 -- 英汉 - 翻译样例 - 经济

34. The activities are the basis and focus of activity-based costing; thus, the first step of applying activity-based

作业是作业成本计算制度的基础和重点,因此,作业成本计算制度的第一步就是确定各种作业。

-- 来源 -- 英汉 - 翻译样例 - 经济

35. Generally, the activity-based costing involves the following steps

一般看来,作业成本计算制度的基本程序包括以下步骤

-- 来源 -- 英汉 - 翻译样例 - 经济

36. Thus, the application of the activity-based costing system is costly.

因此,应用作业成本计算制度的成本是比较高的。

-- 来源 -- 英汉 - 翻译样例 - 经济

37. The activity-based costing system has some other advantages.

作业成本计算制度还有其他一些优点。

-- 来源 -- 英汉 - 翻译样例 - 经济

38. Now we present an example to illustrate the computing method of activity-based costing.

现在我们来举一个例子说明作业成本制度的计算方法。

-- 来源 -- 英汉 - 翻译样例 - 经济