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.
activity-based costingとは意味:活動(dòng)基準(zhǔn)原価計(jì)算{かつどう きじゅん げんか けいさん}◆【略】ABC activity-based costing meaning:[Economics] = ABC method A system of costing proposed by Professors Johnson and Kaplan in their book Relevance Lost: The Rise and Fall of Management Accounting (1987), in which they questioned accou...activity-based costing ?:???? ????activity-based costing перевод:ABC упр., учет. дифференцированная система калькулирования, учет затрат по видам деятельности (метод отнесения затрат на себестоимость, подразумевающий учет затрат по отдельным видам деятель...