基于活動(dòng)的成本核算 業(yè)務(wù)量成本法/作業(yè)成本法 以活動(dòng)為基礎(chǔ)的成本計(jì)算 以活動(dòng)為基礎(chǔ)的成本系統(tǒng) 以作業(yè)為本的成本計(jì)算 作業(yè)基準(zhǔn)成本法/業(yè)務(wù)成本法 作業(yè)制成本制度
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On measuring human capital and activity - based costing 作業(yè)成本法與人力資本的度量 Improve competitiveness through activity - based costing system 借鑒作業(yè)管理思想增強(qiáng)企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì) Research and application of activity - based costing in erp cost management 成本管理中的研究與應(yīng)用 The analysis of activity - based cost method based on value chain theory 基于價(jià)值鏈的作業(yè)成本法分析 Theoretic analysis and case study of activity - based costing system 作業(yè)成本法的理論分析與應(yīng)用案例 Cost - volume - profit analysis method based on activity - based costing 基于作業(yè)成本法的本量利分析方法研究 A comparative study on activity - based costing and traditional costing 作業(yè)成本法與傳統(tǒng)成本法的比較研究 Discussions on the application of strategic activity - based cost management 試論戰(zhàn)略性作業(yè)成本管理的應(yīng)用 Activity - based costing ab 作業(yè)基準(zhǔn)成本法業(yè)務(wù)成本法Analysis and comparison of two types of time - driven activity - based costing 基于時(shí)間驅(qū)動(dòng)因素的兩種作業(yè)成本法的分析比較
Activity-based costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead) into direct costs compared to conventional costing.
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