Activity- Based Accounting的意思|示意

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。

Therefore, an accounting object, which is based on the fact, abstract enough and easily operating, should be the economic relations in the operating activity.

对此，一个从客观事实出发，抽象性和可操作性统一的会计对象应当是：经营活动中的经济联系。

Activity-based costing allocates costing by activity, objectively illustrates the relationship between resource consumption and product cost, which keeps the result of cost accounting more accurate.

作业成本法以“作业”为载体进行成本的分配，客观地描述了资源消耗与产品成本之间的关系，使成本核算的结果更加准确。

The activity based cost accounting is totally different from the traditional cost accounting.

作业成本会计完全不同于传统成本会计。

Then, the thesis introduces the organic combination of the value chain accounting and activity-based costing, and the application of activity-based costing in value chain accounting.

然后介绍了价值链会计与作业成本法的有机结合，以及价值链会计中作业成本法的运用。

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。