activity-based costing
以作业为本的成本计算
On Cost Accounting of Higher Education Based on Activity Based Costing;
以作业成本法为基础的高校教育成本核算研究
ABC Cost-Measuring System Design Research;
作业成本法的成本核算体系设计研究
For assigning costs to products, cost accountants must calculate the cost rates of all activities and corresponding cost pools.
为了将各种成本分配计入各种产品,成本会计人员必须为所有作业和相应的成本库计算分配率。
A Study on the Cost of the Business Process Account which based Activity-Based Costing Theory;
基于作业成本思想的业务流程成本计算研究
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
The fifth step is to calculate the distribution ratio of the activity driver and distribute the activity cost to different objects of cost calculation.
计算作业动因分配率,将作业成本分配至不同的成本计算对象。
The highway enterprise should regard target profit as the goal of budgeting management and put emphasis on cost and expense budgeting and capital budgeting.
公路经营企业应该以目标利润作为预算管理的目标，以成本费用预算和资本预算为重点。
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。
Integrated Cost Calculating Model:Integrating Activity-Based Costing and Economic Value-Added;
集成成本计算(ICC)模型——作业成本计算与经济增加值的集成研究
Study on the Design of ERP Cost Accounting Flows Based on the Thought of ABC;
基于作业成本思想的ERP成本核算流程设计研究
The Differences and Similarities Between Production Cost Method and the Traditional Methods for Cost Calculation;
作业成本法与传统成本计算方法的异同
Research on activity based costing of theory and modeling in logisticscost calculation
物流成本计算中作业成本法的理论与建模研究
Research on Multi-Cost Driver Combinations in Activity-Based Costing;
作业成本计算中多成本动因合并研究
A Cost Calculating Method Fits for Logistics Enterprises-Operational Cost Calculating Method;
一种适用于物流企业的成本计算法——作业成本计算法
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
Calculation of Logistics Cost Based on the Combination of Cost Accounting and Activity-Based Costing;
基于成本会计与作业成本法的物流成本核算研究
Research on Higher Education Cost Management Based on Activity Based Costing;
以作业成本法为基础的高校教育成本管理研究