This article focuses on the application of activity - based costing in project management to solve problems such as : lacking of plans , being systemless , not accurate and not in time 本文尝试运用作业成本法来解决项目管理中遇到的计划性、系统性不强，项目衡量不准确、不及时的突出问题。
This article use activity - based costing to help telecom enterprise to construct a more scientific cost accounting system . abc can also improve the cost accuracy 本文将作业成本法这一新型成本核算管理方法引入电信企业,帮助电信企业构建更加科学合理的成本核算体系,从而提高成本核算精度。
Activity - based costing is a new management concept and applied in advanced manufacturing businesses . it is different from the traditional volume - based costing and offers more reliable cost information 第一，战略成本管理和作业成本法结合能提供更加准确的成本信息，提高企业的成本竞争优势。
After the analysis of the operation cost characteristics and composing in high speed railway , the methods and means of activity - based costing of operation cost account were put forward 本文通过对高速铁路条件下运营成本的特点、构成状况的分析，采用作业成本法核算高速铁路的运营成本的原理、方法。
Activity - based cost management ( abm ) also has been extensively accepted by business enterprise . it is necessary to bring the principle of activity - based costing into the field of budget for exert the effect of the abm 与之相伴随的作业管理( abm ) ，由于其在管理上的重大开拓性，也已被企业界广泛接受。
Activity - based cost management which belongs to cost management account cate yory has been used to check logistics cost in order to develop the cost management method in loystics 摘要针对目前物流成本管理相对落后的现状和企业物流成本核算中存在的缺陷，将成本管理会计范畴的作业成本法应用于企业物流成本核算中。
The paper finds out the root causes that result in the indirect expenditure with the consideration of the theory of activity - based costing , and allocates the indirect expenditure according to them 本文按照成本动因的思想找出间接费用发生的成本动因，进而使间接费用的分配具有理论上的依据，同时也具有一定的逻辑基础。
Relativity between the information it provides and the enterprise management decision making is decreasing . the change of outer environment and the need of enterprises facilitate the development of activity - based costing ( abc ) 传统的管理会计与新的环境出现了不适应性，它所提供的信息与企业管理决策的相关性在减弱。
The article does some theoretical research about strategic cost management and activity - based costing together . first , the article uses activity to analyze strategic value chain 、 strategic competitive advantage 、 strategic cost driver 本文主要用“作业”的思想来分析战略成本管理中的战略价值链、战略定位、战略成本动因。
From studying and summarizing the evolution of cost management and analyzing the forming background of activity - based cost management ( abcm ) , part one provides the comprehensive research on the abcm theory 本文开首从研究总结成本管理的历史进程和分析现代成本管理模式形成的背景入手，就作业成本管理( abcm )模式的基本理论展开了详细研究。
