• 目标成本管理作业成本管理较为先进成本管理模式

    Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.

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  • 如何可以更好实施作业成本管理

    How to better the implementation of operating cost management?

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  • 差异分析作业成本管理重要决策支持工具

    Variance analysis is an important decision support tool of activity-based cost management.

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  • 因此中国银行引进作业成本管理具体很大的现实意义

    Therefore, activity-based cost management has very greatly realistic meaning in the Bank-of-China.

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  • 主要探讨我国企业实施作业成本管理意义困难对策

    This article mainly discusses the significance, difficulties and tactics of applying operational cost control in Chinese enterprises.

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  • 本文就我国服装企业进行作业成本管理必要性可行性展开分析

    This paper analyzes the necessity and probability of putting ABM in practice the apparel enterprises.

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  • 本文研究国外先进成本管理模式——作业成本管理成本画。

    This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).

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  • 简要论证了油气田企业实施作业成本管理必要性适应性可行性

    The necessity, adaptability and feasibility of operational cost management in the enterprises of oil and gas fields are demonstrated in brief.

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  • 作业成本管理主要作用之一就是管理提供进行决策所需的成本信息

    One of the main functions of ABC is to provide cost information for managers in decision-making.

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  • 概括农产品物流作业成本管理研究结论提出运用关注问题

    This chapter summarized the agricultural product to flow the cost of operation management research conclusion, and proposed in the utilization to be supposed matter of concern.

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  • 第三部分全文重点,主要从四个方面探讨了作业成本管理高校中的具体应用。

    And it points out emphatically the question of operating balance about the restrictive resources of universities. The third one is about activity-based cost controlling at universities.

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  • 同时应用作业成本管理需要计算机系统支持,循序渐进,以点带面,分阶段予以推进

    At the same time, apply the activity-based cost management is still need the support of the computer system. And it must put forward step by step.

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  • 对于作业成本管理的的实施通过成本计划、成本控制、成本核算和成本分析及考核等方面进行了讨论。

    The advantage of ABC lies not only in the accuracy of cost calculation, but in advanced Activity-Based Management.

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  • 分析表明:作业成本管理提高了产品信息准确性供应商管理有效性客户赢利性分析可靠性

    The ABCM enhances accuracy of product information, the validity of suppliers' management and the reliability of customer profitability analysis.

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  • 与这些国家相比,我国无论是作业成本计算还是作业成本管理研究还是处于理论研究试点应用阶段

    But in china, not only Activity-Based Costing but also Activity-Based Costing management research is still in the phases of theory research and test.

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  • 作业成本管理国外许多大型银行金融机构采用经营管理战略决策取得良好效果

    As a new kind of cost manage method, the activity-based cost management is already carried on many large Banks and financing institution abroad They all make good results in management and strategy.

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  • 针对以上问题本文ERP作业成本管理理论指导ERP环境下作业成本管理进行研究

    To deal with the problem, this paper ERP operations and cost management theory as a guide for ERP environments based costing management research.

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  • 论文对erp理论作业成本管理理论形成与原理进行了阐释,并介绍了两种理论目前的研究水平实践情况

    This paper explains the development and theory of ERP and ABCM, including the actual research and practice level of them.

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  • 正如作业成本管理会计学中的重要概念投入产出分析也是统计学中的重要概念。

    Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.

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  • 利用作业成本计算制度形成成本信息能够反映生产经营真实消耗情况,促使管理当局做出正确的判断决策

    The cost information coming from activity-based costing can reflect the real consumption of production and business, and assure the management making reasonable judgements and decisions.

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  • 实施井下作业成本核算不仅需要建立完善内部管理制度还要必要信息系统予以支撑。

    Carrying out the cost calculation of underground activity not only needs to set up and perfect the inner management system but also needs information system to back it up.

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  • 同时标准成本管理优势作业成本运用提供了突破口

    Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.

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  • 物流成本管理作业成本法。

    Logistics cost; Management; Activity-based costing.

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  • 烟草企业检修管理引入作业成本法,可以获得多维度成本数据

    Maintenance management in the tobacco industry introduction to operation cost, the cost of access to multi-dimensional data.

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  • 内部订单管理成本核算以及作业成本核算详细层次

    Internal order management is the most detailed operational level of cost and activity accounting.

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  • 作业成本研究成本管理提供了一个思路

    Homework cost method of the research provides a new way of thinking for cost management.

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  • 作业成本采用合理标准分配成本不但使成本计算结果更为准确,也带来了成本管理革新组织优化

    Costing more reasonable use of the standard distribution cost, not only be more accurate costing, cost management has also brought innovation and organizational optimization.

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  • 为此本文提出了将作业质量成本管理引入高校观点

    Therefore, this article proposed the work quality cost management introduction university's viewpoint.

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  • 为此本文提出了将作业质量成本管理引入高校观点

    Therefore, this article proposed the work quality cost management introduction university's viewpoint.

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