Activity-Based Costing accounting的意思|示意

This paper tends to make initial exploration on the origin, theoretical basis, accounting procedure of activity-based costing and its application in China.

本文拟对作业成本法的由来、理论依据、核算程序和在我国的具体应用等进行初步的探讨。

Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.

正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。

Activity based costing is another method in cost accounting and it contains both benefits and problems.

基于活动的成本核算是成本会计的另一个方法，它包含两个好处以及也会存在一些问题。

Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting.

战略管理会计的平衡计分卡、基于作业成本计算法的作业管理方法，是企业战略管理的重要工具。

Objective Discuss about the method of Cost Accounting of Medical Service using Activity-based Costing.

目的探讨采用作业成本法测算医疗服务项目成本的方法。

Taking into account of characteristics of logistics enterprises, this paper discusses the application of activity-based costing to the cost accounting.

另一方面 ，分析成本发生的原因和作业完成的效率、效果 ，为企业作业成本核算上升到作业成本控制奠定了基础。