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abc(activity-based costing)中文什么意思

發(fā)音:   用"abc(activity-based costing)"造句
  • 作業(yè)成本法
  • abc:     ABC = 1.American Broad ...
  • activity:    n. 1.活動(dòng);活躍;動(dòng)作;活動(dòng)力;能動(dòng)性。 2.活性; ...
  • base:    adj. 1.賤的,劣的;卑下的,低級(jí)的;卑鄙的。 2. ...
  • cost:    n. 1.費(fèi)用;代價(jià),價(jià)格;成本。 2.犧牲;損害,損失 ...
  • abc activity based costing:    基于活動(dòng)的成本核算
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例句與用法

  1. Under the supervision of collaboration value chain management , this thesis introduces abc ( activity - based costing ) technique and presents the goal cost control process of eerp based on abc , and discusses its control procedure
    在協(xié)同價(jià)值鏈管理的指導(dǎo)下,引入作業(yè)成本法,提出基于作業(yè)成本法的eerp目標(biāo)成本控制,并對(duì)其控制過(guò)程進(jìn)行討論。
  2. In the consequence , ignoring a appropriate ratio of cost - benefit , ignoring cost controlling in the operation , lacking of cost data and necessary cost managing skills always existed in the whole insurance industry . abc ( activity - based costing ) is a kind of advanced method of cost calculation and management . it can provide the objective , true and accurate cost information for the product and service
    作業(yè)成本制度作為一種先進(jìn)的成本核算和管理辦法,它依據(jù)作業(yè)成本動(dòng)因,采用多樣化的分配標(biāo)準(zhǔn),使成本的可歸屬性大大提高,為產(chǎn)品及服務(wù)提供客觀、真實(shí)、準(zhǔn)確的成本信息;同時(shí)它不只是一種計(jì)算產(chǎn)品成本的基礎(chǔ),還是一種持續(xù)的成本管理過(guò)程,既可用于控制成本,也可用于企業(yè)的一些重要領(lǐng)域,例如預(yù)算編制、間接費(fèi)用部門的績(jī)效衡量、戰(zhàn)略管理等。
  3. Firstly the paper analyzes the characteristic of the cost structure in the national commercial bank and points out that the activity - based costing system is the best method on the cost management . secondly the paper explains how to establish the cost counting system with abc ( activity - based costing ) and the cost analysis system with abm ( activity - based management ) . finally the paper puts forward the suggestions to solve the several past cost problems
    首先分析國(guó)有商業(yè)銀行的成本結(jié)構(gòu)特性,得出結(jié)論:二維作業(yè)成本法是最佳的成本管理方法;其次建立以作業(yè)成本計(jì)算( abc )為基礎(chǔ)的成本計(jì)算系統(tǒng),以作業(yè)管理( abm )為基礎(chǔ)的成本分析系統(tǒng);最后解決國(guó)有商業(yè)銀行幾個(gè)歷史遺留的成本問(wèn)題。

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