activity-based cost accounting的意思|示意

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作业成本核算


activity-based cost accounting的网络常见释义

作业成本会计 ... modified historical-cost accounting 改进的历史成本会计 post-mortem cost accounting 事后成本计算 Activity-based cost accounting: ABC 作业成本会计 ...

作业成本法 作业成本法(Activity-Based Cost Accounting),简称 作业成本法( ),简称 ),简称ABC法 法 1984年,美国学者鲁宾·库珀(Robin·cooper)和罗伯特·卡普兰 (Robert· kaplan...

随着作业成本计算 accounting activity 会计活动 Activity-Based Cost Accounting 成本会计 ; 随着作业成本计算 Activity-Based Costing accounting 作业基础成本制度 ; 成本制度 ..

activity-based cost accounting相关例句

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。

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。

The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.

传统的会计方法并不能准确的计量出物流成本,而作业成本法则可以弥补这一缺陷。

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。

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。

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。