- 作業(yè)成本
- 作業(yè)基準(zhǔn)成本法/業(yè)務(wù)成本法
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activity-based costing(abc)中文什么意思
例句與用法
- 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(jì)算方法，已被理論界和實(shí)務(wù)界普遍認(rèn)同。 - For example , analysts responsible for departmental budgets are skilled at using variance analyses and activity - based costing ( abc ) techniques
例如，負(fù)責(zé)部門預(yù)算的分析師長于運(yùn)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(huì)計(jì)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(dāng)價(jià)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(jìn)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(píng)價(jià)指標(biāo)體系，通過基于組合定權(quán)的模糊綜合評(píng)價(jià)方法建立相應(yīng)的評(píng)價(jià)模型。