activity-based cost

Structure Study of Dynamic and Stochastic Activity-Based Costing Control System;

动态随机作业成本控制系统框架研究

Applied exploration on activity-based costing;

关于作业成本法的应用探索

A Study on Theproblems Related to Activity-Based Costing;

作业成本法相关问题的研究

This paper conceives this calculation process into two kinds models, thus, simplitying the calculation process so as to lay a solid foundation for the realization of the computer management of the activity cost.

作业成本计算是将资源成本按照资源动因分配到作业，再由作业依据作业动因追踪到产品，从而得出最终产品的成本。

The research on cost-volume-profit analysis has taken shape in China and at present the analytical model used in cost-volume-profit analysis of multiple product mix in activity cost method is the linear programming model,which is very complicated in computing.

作业基础本量利分析的研究在我国已经不断成熟,作业成本法下多种产品组合的本量利分析目前采用的分析模型大多采用线性规划模型,其计算求解过程非常复杂。

The paper analyzes the nature of the problem based on variable cost method and discusses the cause in terms of the internal mechanism of activity cost.

针对当前ABC在BPR中应用时,存在“消除作业即消除该作业的成本”这样一个容易被误解的 问题,结合变动成本法分析了问题的实质,并从作业成本的内在机制分析了造成此问题的原因。

Aiming at some imperfects of CVPA model in management accounting textbooks in China, the paper analyses the cost behavior from the angle of activity-based cost theory, and divides the traditional fixed cost into batch-based activity cost, product sustaining cost, facility sustaining cost, channel sustaining cost and administration cost.

针对目前国内管理会计采用的多品种本量利分析模型中存在的不完善之处,本文从作业成本的角度对传统成本性态模型进行了分析,将传统固定成本进一步分为批次作业成本、品种维持成本、车间维持成本、渠道维持成本和管理成本,运用简化的多层贡献毛益法,提出了改进的多品种作业基础本量利模型。

Based on logistics activity-based costing,the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.

在物流作业成本法的基础上,加进了基于物流时间的物流成本核算方法,构建了物流成本核算的T-A模型。

Evaluating and Selecting for Companion Enterprises of AVE at a improved ABC Method On the basis of CPC s Theory;

CPC理念下基于作业成本法的动态联盟伙伴企业的评价与选择

Research on ABC Application Puzzle;

作业成本法应用困境分析

Management of ABC Cost of Application and Studying in Oil & Gas Enterprises;

作业成本管理在油气田企业的应用研究

This paper probes into the engineering project cost control methods adopted by the construction enterprise from formulating the construction scheme, determining the rational construction period, reducing the materials cost, controlling the operation cost of the construction equipment, and downsizing the project administrative structure, etc.

从制定施工方案、制定合理工期、降低材料成本、控制施工机械的作业成本和精简项目机构等方面探讨了施工企业工程项目成本控制方法。

This article take the operation cost management as a foundation, calculates and analyzes the standard cost determination and the bias.

本文以作业成本管理理念为基础,从标准成本的确定和差异计算与分析两大部份进行论述。

The paper puts forward a logistics operation cost method based on operation cost method according to the current situation of China logistics cost and the features of logistics costs and points out that the method can provide accurate and entire cost information.

针对我国物流成本现状及物流成本的特点,结合作业成本法的原理提出了物流作业成本法。

This text has established the optimized disposition model throw the linear programming as low year cost of operation, and inspects its rationality and the superiority take the resources disposition of rice harvest machinery in Dongting Lake Region as the example, proposed the optimized advisory opinion and the plan.

本文采用线性规划法,以年作业成本最低为目标函数,建立了优化配置模型。

The Key to Implement ABC--the Calculation of Activity-Based Cost;

实施作业成本法的关键——作业成本核算

On the Classes of Costing and its Effects on the System of ABC;

作业成本体系中的成本分类及其作用

The Commercial Bank s Cost Management Based on ABC;

基于作业成本法的商业银行成本管理

Enterprise logistic cost budget based on operation cost;

基于作业成本法的企业物流成本预算

Logistic company cost management based on activity-based cost;

基于作业成本法的物流企业成本管理

Study on the Business Logistics Cost Based on Operation Cost Method;

基于作业成本法的企业物流成本研究

An Application of Activity Based Costing in Enterprise Cost Management;

作业成本法在企业成本管理中的应用

On Application of ABC & ABCM in Field of Enterprise Decision Making

作业成本法、作业成本管理在企业决策中的运用

What Is the Activity-based Costing?

什么是作业成本会计

Researching on combination of ABCM and TC

作业成本管理与成本企画的融合研究

Activity-based Cost Management: A New Mode of Medical Cost Management;

作业成本管理：医院成本管理的新模式

The Applying of Activity-based Costing in Logistics Cost Management;

作业成本法在物流成本管理中的应用

The Study about Quality Costs Management Based on Activity-Based Costing;

基于作业成本法的质量成本管理研究

The Research on the Integration of Cost Design and Activity-based Cost Management;

成本企画与作业成本管理的融合研究

Study on the Cost Driver Based on ABC;

作业成本法有关成本动因问题的研究

ABC Cost-Measuring System Design Research;

作业成本法的成本核算体系设计研究

Telecom Cost Management Research Based on Activity-Based Costing;

基于作业成本法的电信成本管理研究

Research on Multi-Cost Driver Combinations in Activity-Based Costing;

作业成本计算中多成本动因合并研究