作业成本

企业作业成本法研究

On the cost of operation Research on Application of Activity

提出作业成本法与预算管理相接合的论点。

Proposed the cost of operation law and the budget management joins argument .

作业成本法在H家具厂的应用

The Application of ABC to H Furniture Manufactory

基于作业成本思想的ERP成本核算流程设计研究

Study on the Design of ERP Cost Accounting Flows Based on the Thought of ABC

基于作业成本法的概念体系，设计了并行ABC法的应用架构。

Design and establish Concurrent ABC system Based on the ABC conception framework .

SCM的作业成本控制策略

Activity-based Cost Controlling in supply chain Management

并设置了新的账套，运用ERP软件结合新建账套建立了作业成本核算系统。

With the use of ERP software as well as this new account book , the new Activity-Based Costing calculating system was established .

论文中还对基于ERP环境下的作业成本管理系统功能接口设计进行了探讨，并给出了相关的设计程序。

In addition , this thesis also discusses activity-based cost management system function interface design in ERP environment and gives the relevant design process .

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

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

通过快递物流企业的个案分析，探讨基本作业成本法（ABC法）在物流成本核算中的可行性。

Analyzing the individual case of logistics enterprises , the paper discusses the feasibility of applying ABC method in logistics cost calculation .

成本动因的选择与合并作为ABC核算的关键的一步，其在作业成本法的研究中占有非常重要的地位。

As a key step in ABC Cost driver selection and merger plays a very important position in the research of ABC .

作业成本分析（ABC分析）是广义企业参考模型体系框架中众多模型应用领域中的一种。

There are many applications of enterprise reference models and the activity based costing analysis ( ABC ) is just one of them .

DA公司实施作业成本管理成功的经验，对于我国其他类似的企业是一个很好的范例。

The experience of cost management reform implemented in DA Corporation is useful for enterprises in both similar industries and other ones in our country .

CQ钻井公司钻井作业成本控制研究

Cost Control Research of CQ Well Drilling Corporation Well Drilling and Operation

通过分析传统的ABC（作业成本法）的缺陷，引出可以克服ABC缺陷的一种新的成本分析法（PVA法）。

It gets a new cost analysis method ( PVA ) through analyzing the shortcomings of current ABC methodologies . It mainly explains how PVA improves ABC .

本文从研究物流企业的成本构成特性，进而引入体现现代成本管理思想的作业成本法（ABC）。

This paper studies the cost of logistics enterprises constitute characteristics , which reflected the introduction of modern management thinking of the cost of activity-based costing ( ABC ) .

作业成本管理（ABM）在企业的实际应用中，大都采用定性分析和主观判断的方法。

In the application of Activity-based Management in enterprise , the subjective judgment and analysis methods are often used .

20世纪80年代中后期以来，随着作业成本法（Activity-basedCosting，简称ABC）在先进制造企业的成功应用，人们发现它给企业管理提供了很好的基础。

Since 20 century 80s ' , with the successful application of Activity-based Costing in advanced manufactory , people found it had the benefit to the corporations management .

在对传统企业资源计划（ERP）中的成本方法和传统作业成本法的缺点进行分析的基础上，提出了一种面向可重构ERP系统的作业成本法。

Based on the analyses of the shortcomings of the costing method in traditional ERP systems and the traditional activity-based costing ( ABC ) method , an ABC method for the reconfigurable ERP system was proposed .

作业成本计算（ABC）提供相对准确的产品经营成本信息，经济增加值（EVA）强调计量资本成本的重要性。

Activity-Based Costing ( ABC ) can provide relatively accurate operating cost data , while Economic Value-added ( EVA ) has been used as a performance measure to emphasize on capital cost .

在MRP／ERP系统中，作业成本方法（ABC）只能运行在集成系统之外，作为对组织现有的财务报告和预算系统的补充，由此大大限制了ABC信息的应用。

With MRPII / ERP , ABC ( Activity-based Costing ) system can only be implemented as supplement of formal accounting and budgeting system , which terribly prevent the management using ABC information .

然而，即使作业成本法兴盛一时，IMA却发现这种兴盛难以持久。

However , even though ABC had been popular for a while , IMA soon found that this popularity can not be sustainable .

目前，作业成本法（ABC）因被认为是确定和控制成本最有前途的方法而受到物流企业管理者和学术研究者的广泛关注。

At present , Activity-Based Costing ( ABC ) is given the logistics enterprise managers and academic researchers ' attention because it is considered to be the most promising method to identify and control cost .

2.3m炮孔比2.8m炮孔爆破的掘进速度更高、作业成本更低。

M hole is higher and its production cost is lower than that of 2.8 ? m hole .

本文从成本核算对象、成本核算要素、成本分配方法以及成本计算办法等层面，探讨了基于作业成本思想的MRPⅡ成本核算方法。

This article discusses the method of MRP ⅱ costing from the object and the element of costing and the method of cost admeasurement as well as the costing based on activity cost idea .

论文通过对系统原理、构成与作业成本管理基本思想的分析，探讨了作业成本管理在erp系统中发挥作用的可能性，两者相互结合的优势所在以及结合的途径。

This paper , by analyzing the basic theory of abcm , system principles and system structure , discusses the possibilities of the roles ABCM will play in ERP system , the advantages and the ways of combining two systems together as well .

此方法使作业成本法和MRPⅡ软件有机地结合在一起，不仅降低了作业成本法的实施难度，也提升了MRPⅡ软件的成本核算功能。

The method integrates the activity costing with MRP ⅱ software . It not only solves the implementary difficulty of activity costing , but also upgrades the function of the costing of MRP ⅱ software .

第三，将作业成本法（Activity-basedCosting，简称ABC）引入物流成本计量，建立了制造企业物流成本ABC计量模型，并详细分析了制造企业运用作业成本法计量物流总成本的可行性。

To fulfill this aim , this article imports the activity based costing into the measurement of logistics cost and analyzed in detail the feasibility of measure the logistics total cost by the activity based costing in manufacture .

作业成本法（ABC成本法）的重点是对生产成本中的间接费用依据成本动因进行分配，并可以通过对作业价值链的分析消除和压缩不必要的非增值作业，最终降低产品成本。

The aim of processing costing method ( ABC costing ) is to attribute the indirect cost of manufacturing based on cost motivation , and through analysis to eliminate and cut down unnecessary processing so as to reduce products ' cost .

基于工作流管理系统、使用作业成本法提出建立面向PLE软件过程的成本管理系统的方法。

Based on workflow management system and using activity based costing method , this paper presented a way to create a activity based costing system oriented to PLE Software process .