作业成本计算

而作业成本计算法为解决在新制造环境下间接成本的分配问题，提供了一条崭新的思路。

ABC can use to solve the problem of distribution of the indirect cost , at the same time it has offered a new train of thought .

作业成本软件是作业成本计算的辅助工具，能提供详尽、真实的成本信息。

ABC software is a sort of assistant tool , and it can provide detailed and actual cost information .

基于活动的作业成本计算理论（ABC-Ac鄄tivity-basedCosting）与供应链管理有极其相似性的原理-面向过程的绩效管理与优化。

The principle of activity Based Costing ( ABC ) is very similar to supply chain management-performance evaluation and optimization orientating to process .

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。

Activity-Based Costing and Activity-Based Pricing ( ABP ) helps to cut marketing cost and to promote the competitive position of enterprise .

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 .

其次建立以作业成本计算（ABC）为基础的成本计算系统，以作业管理（ABM）为基础的成本分析系统；

Secondly the paper explains how to establish the cost counting system with ABC ( Activity-Based Costing ) and the cost analysis system with ABM ( Activity-Based Management ) .

高级作业成本计算系统（AdvancedActivity-BasedCostingSystem，简称AABCS）克服了上述缺陷。

Advanced ABC system ( AABCS ) is proposed to settle the mentioned limitations .

一种适用于物流企业的成本计算法&作业成本计算法

A Cost Calculating Method Fits for Logistics Enterprises-Operational Cost Calculating Method

实施作业成本计算法加强成本控制

The Activity Cost Calculating Method Strengthening the Cost Control and Implementing

作业成本计算法的优势分析

The Analysis on the Advantages of the Activity - based Costing

试论作业成本计算原理及实例

An approach to calculating principle and examples about the cost of production

因此，应用作业成本计算制度的成本是比较高的。

Thus , the application of the activity-based costing system is costly .

铁路客货运输作业成本计算方法研究

Study on cost calculation method of passenger and freight operation

浅议作业成本计算和作业基础管理的应用

On the Application of Activity-Based Costing & Its Management

随后，作业成本计算理论又发展到作业管理理论。

Subsequently , Activity-based costing theory has developed to the activity based management .

作业成本计算法正在被越来越多的外国企业采用。

Activity-based costing is adopted by more and more enterprises in foreign countries .

为了有效评估调度方案的经济性，提出了一种改进的作业成本计算模型。

A modified activity-based costing model is formulated to evaluate different scheduling routes .

作业成本计算制度还有其他一些优点。

The activity-based costing system has some other advantages .

引进作业成本计算和作业成本管理；

Operational cost calculation and management should be introduced ;

作业成本计算中多成本动因合并研究

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

高级作业成本计算系统及其开发

Advanced Activity Based Costing System and Its Development

与传统成本计算制度相比较，作业成本计算制度具有许多优点。

In contrast to traditional costing systems , the activity-based costing system has many advantages .

在过去一些年里，许多公司已经从推行作业成本计算制度中受益。

Over the past years , many companies have benefited from implementing the activity-based costing .

下面的这个例子说明了一个公司如果采用作业成本计算制度应该如何计算产品的单位成本。

The following example illustrates how unit costs are computed when a company uses activity-based costing .

作业成本计算模型的研究

Research on Activity Cost Calculation Models

作业成本计算法模型构建

Creation of activity-based costing model

作业成本计算制度的基础是一种新的观念，那就是产品消耗作业，作业消耗资源。

Activity-based costing is based on the new concept that products consume activities and activities consume resources .

在本章中，我们一直是围绕作业成本计算制度在制造企业中的应用来展开的。

In this chapter , we have focused on the application of activity-based costing in the manufacturing company .

此外，成本动因、作业成本计算过程及作业成本法具体实施方法都是对其研究所须解决的问题。

Furthermore , cost driver , activity cost calculation procedure are problems that need to resolve in researching .

因此，将有关成本分配计入各种产品是作业成本计算制度的最后一个步骤。

Thus , assigning the costs to products is the final step of the procedure of activity-based costing .