activity-based accounting中文什么意思

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In the end , the paper focuses on its applicable opportunity in our country , and gives some constructive advice on relative issues . the emphasis is on the design of a set of activity - based accounting system , which is suitable to our country ' s enterprise
文章最后分析了我國運用作業(yè)成本會計的發(fā)展機遇，并對其應(yīng)用推廣中存在的問題提出建設(shè)性的意見，對實踐有一定的指導意義。
The first chapter introduces and analyzes concepts connected to abc , new concepts of cost and enterprises triggered by abc , activity - based accounting , activity - based cost management and basic cost system of activity , for a basic understanding aimed at a comprehensive , systematic study on basic theories and application of abc . activity collectively refers to a series of tasks related to each other , or energy consuming activities conducted within an organization for a certain purpose
第一章從作業(yè)成本法的基本概念? ?作業(yè)入手，對作業(yè)成本法的相關(guān)概念、作業(yè)成本法引發(fā)的新的成本觀、新的企業(yè)觀以及以作業(yè)成本計算為基礎(chǔ)的作業(yè)會計、作業(yè)成本管理和作業(yè)基礎(chǔ)成本體系加以分析介紹，為全面系統(tǒng)地探索研究作業(yè)成本法的基本理論和應(yīng)用打下了必要的認識基礎(chǔ)。

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