Activity - based costing ( abc ) has already been widespread approbated by the theories and practice as a scientific cost calculates method 作業(yè)成本法( abc )作為一種科學(xué)的成本計算方法,已被理論界和實務(wù)界普遍認同。
For example , analysts responsible for departmental budgets are skilled at using variance analyses and activity - based costing ( abc ) techniques 例如,負責部門預(yù)算的分析師長于運用偏差分析和基于作業(yè)的成本( abc )技能。
Relativity between the information it provides and the enterprise management decision making is decreasing . the change of outer environment and the need of enterprises facilitate the development of activity - based costing ( abc ) 傳統(tǒng)的管理會計與新的環(huán)境出現(xiàn)了不適應(yīng)性,它所提供的信息與企業(yè)管理決策的相關(guān)性在減弱。
After being introduced into strategic management , value chain analysis gradually integrated with other cost analysis method such as activity - based costing ( abc ) , and became more detailed and more perfect than before 當價值鏈分析被引入戰(zhàn)略管理以后,逐步與成本管理中的其它成本分析方法有了進一步的結(jié)合,發(fā)展成為了較之于以前更為全面和完善的戰(zhàn)略分析工具。
Based on the principle of activity - based costing ( abc ) control , this paper constructed the performance evaluation system in third - party logistics enterprises ( tpls ) , established the adequate performance model with fuzzy overall evaluation method based on combination weighting , and illustrated the validity of this method by case analyzing 摘要從作業(yè)成本控制角度,構(gòu)建第三方物流企業(yè)績效評價指標體系,通過基于組合定權(quán)的模糊綜合評價方法建立相應(yīng)的評價模型。