成本作业法

基于成本作业法的业务流程再造方法研究

The Research of BPR Methods Based on Activity-based Costing Management

批量成本作业法允许您计算和保留在批次过程中的成本信息。

Lot costing lets you calculate and store costs at the lot level .

运用成本作业法，加强房地产企业的成本管理、生产管理、产品定价、新产品开发、顾客盈利能力分析等诸多方面，能帮助房地产企业制定正确的战略策略，实现可持续发展。

The activity-based costing would strengthen architecture enterprise ' management , such as costing management , manufacture management , production price , new production development and the capability analyses of customer profit etc.

第四部分，对责任成本差异作业法的应用意义、可能遇到的问题及解决对策做了总结。

In Part Four , it summarizes the application significance of responsibility cost variance , the possible upcoming problems and solving countermeasure .

文中基于价值链的分析方法，对企业物流各环节的成本利用作业成本法进行分析。

Based on value chain , this paper analyzes the running cost of enterprises ' logistics process .

标准成本控制和作业成本法的结合是ERP成本控制系统发展的方向。

The combination of standard cost controlling and the cost law is the direction in which ERP develops .

企业物流成本管理中作业成本法的应用研究

The Research of Activity-based Cost in Logistics Cost Management of Enterprises

浅析新成本制度&作业成本法

Elementary Analysis of New Cost System & Work Cost Method

论标准成本法与作业成本法的整合

Integration of standard cost method and operation cost method

产销平衡运输最低成本的表上作业法

Chart Show of the lowest Transportation Cost when Production is Balanced to Sale

成本企划与作业成本法、邯钢成本法的比较

Study on Cost Planning & Comparing with Operation Cost Method and Cost Management Method used by Handan Steel Corporation

再次探讨了目前传统成本法与作业成本法相互融合过渡的必要性、涉及的相关领域与价值意义。

Thirdly , discuss the necessary of transition between ABC and traditional costing at present , related areas and values .

指出了基于组织设计的目标成本法与作业成本法的结合，是对企业整个生产经营过程按作业中心进行成本优化；

Based on organization design , the integration will offer cost optimization for all job centers in the operation process of a company .

对传统成本方法与作业成本法进行比较，可以分析出作业成本法的科学性和局限性。

We can analyze the scientificalness and limitation of activity method of cost accounting through comparison of traditional method and activity method of cost accounting .

本文基于面向先进制造企业、具有多成本动因的作业成本法及其成本性态观，建立作业基础财务杠杆模型。

Facing the advanced manufacturing enterprise , this paper establishes an activity-based financial leverage model based on activity-based costing which incorporates multiple cost drivers and picture of the behavior of the costs .

在核算及控制成本方面，作业成本法在其他领域尤其是制造业显示出了极大优势，但在医疗服务行业尚为鲜见。

In the accounting and cost control , operating costs in other areas , particularly in the manufacturing sector has shown great advantages , but in the health care industry is still rare .

最后，系统总结了内蒙古电二建工程项目成本控制的成本作业法和实施效果，说明了该公司制定的成本控制模式是实用和有效的。

It summarizes the implementation effect on the cost controlling in the Electric Power Construction Co. Ltd ⅱ in Inner Mongolia and proves the practicality and efficiency of the cost controlling model in the company .

论述了成本企划、作业成本法以及邯钢成本法等几种先进的成本管理方法及各自的特点，并对其进行了分析比较；

The paper deals with several advanced cost management methods such as the cost planning , operation cost method and cost management method used by the Handan Steel Corporation and their specific features with corresponding comparison made between them .

所以需要考虑的是如何把标准成本法和作业成本法联系起来，这样两者结合使用既能保持标准成本系统进行内部控制的优势，也发挥了作业成本法能较好地进行制造费用分配的作用。

Because of this , it must be considered that how to connect the two costing methods , thus , the connection not only keep the advantage of Standard Costing System on the inside controls , but also can fully play the function of the distribution of manufacturing expense .

为提高企业的成本管理水平，有效的控制企业成本，将作业成本法的思想应用于企业成本预算中。

In order to raise the level of the enterprise , and control business costs effectively , the thinking of Activity-Based Cost method applied to business costs budget .

本文对当前国内外关于质量成本的主要测量方法&PAF法、过程成本法、作业成本法和质量损失函数法进行了综述和比较研究；

The dissertation makes a summary of the major methods in quality cost measurement used in China and overseas namely PAF method , Process Cost Method , Operation Cost method and Quality Loss Function method . A comparison study is also made between these methods .

作业成本法由四个基本要素构成，即资源、作业、成本对象和成本动因，作业成本法的基本思想是作业消耗资源，产品消耗作业。

Job Costing method is consist of four basic elements , namely resources , jobs , cost objects and cost drivers , the basic idea of job costing method is jobs consume resources , products consume jobs .

供应链成本管理的理论基础包括委托代理理论、精益成本管理理论、交易成本理论等，管理方法主要有目标成本法、作业成本法、产品生命周期成本法等。

And the management methods include object costing , activity-based costing and product life-cycle costing .

提出了成本差异分析和成本动因分析两种成本分析和控制的理论，同时举出了相应的实践方法&标准成本法和作业成本法。

This paper puts forward two proposals of cost analysis and control , the cost difference analysis and the cost driver analysis . At the same time , it gives the corresponding practical application method , Standard Costing and Activity Based Costing .