Variance analysis is an important decision support tool of activity-based cost management.
差异分析是作业成本管理中重要的决策支持工具。
Therefore, activity-based cost management has very greatly realistic meaning in the Bank-of-China.
因此，在中国银行引进作业成本管理具体很大的现实意义。
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.
同时，应用作业成本管理还需要计算机系统的支持，循序渐进，以点带面，分阶段予以推进。
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.
作业成本管理在国外已为许多大型的银行和金融机构所采用，在经营管理和战略决策上取得良好的效果。
Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.
目标成本管理和作业成本管理是较为先进的成本管理模式。
This paper structure the activity-based quality cost management system from management of quality cost and quality activity.
本文从质量成本管理及质量作业流程两方面来构建作业质量成本管理体系。
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.
利用作业成本计算制度形成的成本信息能够反映生产经营的真实消耗情况，并促使管理当局做出正确的判断和决策。
Logistics cost; Management; Activity-based costing.
物流成本；管理；作业成本法。
Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.
同时标准成本法在管理上的优势又为作业成本的运用提供了一大突破口。
Activity-Based Costing; Engineering Project Construction; Cost Management.
作业成本法；工程项目施工；成本核算；成本管理。
The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.
本文通过利用作业成本法对企业物流成本进行核算和分析，然后从作业管理等方面提出企业物流成本控制的思路和具体措施。
The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。
The traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.
传统成本法已经不能适应管理者的要求，作业成本核算与管理方法应运而生。
Faced with the need to solve the problem of cost computation and cost management, people gradually adopt activity-based costing.
企业内外部来自成本计量和成本管理的压力，使作业成本法逐渐为人们所重视。
The advantage of ABC lies not only in the accuracy of cost calculation, but in advanced Activity-Based Management.
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。
Activity-based costing (ABC) is an advanced costing and management method. It can provide relevant and accurate cost information.
作业成本法是一种先进的成本计算和成本管理方法，能为企业提供相关和准确的成本信息。
Thus some new cost management methods have been being introduced into the business world, for example, Activity-based Costing (ABC) is one of them.
于是，多种新的成本管理方法开始进入人们视野，例如作业成本法。
So the research of applying Activity-Based Costing method in purchasing cost management of manufacturing business has significance both in theory and practice.
由此可见，应用作业成本法进行制造企业采购成本管理的研究具有较强的理论意义和现实意义。
Activity-based Costing is not only a kind of advanced method about cost computing, but also a kind of cost control and method of enterprise's management.
作业成本法不仅仅是一种先进的成本计算方法，更是一种成本控制和企业管理手段。
This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).
本文研究了国外先进的成本管理模式——作业成本管理和成本企画。
As a method of cost control management, activity-based costing (ABC) was adapted to modern enterprises. enterprise concept and cost management concept was impelled.
作业成本法是适应现代企业而产生的一种成本计算方法。
As a method of cost control management, activity-based costing (ABC) was adapted to modern enterprises. enterprise concept and cost management concept was impelled.
作业成本法是适应现代企业而产生的一种成本计算方法。
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