activity-based costing中文是什么意思

• 基于活动的成本核算
• 业务量成本法/作业成本法
• 以活动为基础的成本计算
• 以活动为基础的成本系统
• 以作业为本的成本计算
• 作业基准成本法/业务成本法
• 作业制成本制度

• activity    n. 1.活动；活跃；动作；活动力；能动性。 2.活性； ...
• base    adj. 1.贱的，劣的；卑下的，低级的；卑鄙的。 2. ...
• cost    n. 1.费用；代价，价格；成本。 2.牺牲；损害，损失 ...
• abc activity based costing    基于活动的成本核算
• abc(activity-based costing)    作业成本法
• activity based costing    活动基础成本估算; 基于活动的成本核算; 作业成本法
• activity-based costing abc    基于活动的成本核算
• activity-based costing(abc)    作业成本; 作业基准成本法/业务成本法
• logistics activity-based costing    物流作业成本法
• time-driven activity-based costing    驱动作业成本法
• activity costing    作业成本计算
• transaction-based costing    基于交易的成本计算
• normal activity costing    正常生产成本会计
• abb(activity-based budgeting)    作业预算法
• abm activity based management    基于活动的管理
• abm activity-based management    基于作业活动管理
• activity based budgeting    以活动为基础的预算案
• activity based budgeting(abb)    作业预算
• activity based budgets    活动立基于了预算
• activity based classification abc    分类法
• activity based cost system    作业制成本制度
• activity based depreciation    产量折旧法
• activity based management    基于活动的管理; 以活动为基础的管理
• activity-based accounting    作业制会计
• activity-based budget    生产经营活动预算

• Activity - based costing is widely used in western countries such as america , but it is a new method in the enterprises of china
  摘要作业成本法在美国等西方国家已得到了广泛的应用，但在我国企业界尚处于探索阶段。
• Fifth , study the experience of simulating market accounting of handan steel works , last , improve cost count means and carry out activity - based cost
  第四部分是本文的重点，尝试研究了研究客体“应该怎么做”的问题。
• Activity - based costing ( abc ) has already been widespread approbated by the theories and practice as a scientific cost calculates method
  作业成本法( abc )作为一种科学的成本计算方法，已被理论界和实务界普遍认同。
• For example , analysts responsible for departmental budgets are skilled at using variance analyses and activity - based costing ( abc ) techniques
  例如，负责部门预算的分析师长于运用偏差分析和基于作业的成本（ abc ）技能。
• This article , taking the successful application of activity - based costing in luo yang copper group company for example , discusses its application in our country
  实践证明，作业成本法在洛铜集团的成功实施，提高了企业的管理水平。
• ( 5 ) activity - based costing and activity - based pricing ( abp ) helps to cut marketing cost and to promote the competitive position of enterprise
  5 、作业成本计算和以作业为基础的产品定价（ abp ） ，降低营销成本，提高企业的竞争地位。
• In present research , no one takes activity - based costing as a whole system of controlling costs and implementing strategy into actions
  在目前的研究中，还没有将基于作业的核算方法作为一个完整的成本控制、完成企业战略的体系来对待。
• Activity - based costing is not only a method of calculating costs accurately , but also a method of controlling costs and implementing strategy into action
  基于作业成本核算方法不仅是一种能够准确核算产品成本的方法，它更是一种成本控制及完成企业战略的方法。
• Starting with the origin of activity - based costing , chapter one focuses on reviewing the evolution of abc and evaluating its application status
  从作业成本会计的产生入手，本文第一部分对作业成本会计的发展历程进行了分析和阐述，并进一步评价了作业成本会计的应用。
• In the activity - based cost phase , people ’ s opinion has changed , they think that cost is closely associated with the activity , that is , activity is the cost driver
  在作业成本管理阶段,人们的观念发生变化,认为“成本是作业的函数” ,即作业成本动因驱动成本的发生。

• activity-based costingとは意味：活動基準原価計算｛かつどう きじゅん げんか けいさん｝◆【略】ABC