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。
However, activity-based costing is a cost system, rather than cost control system.
但是，作业成本法只是一个成本计算系统，而不是成本控制系统。
Some people argue that activity-based costing is simply an extension of department allocation .
一些人主张以活动为基础的成本计算只是部门配置的延长。
In our country, the application of Activity-based Costing just remains at the stage of attempt.
在我国，对作业成本法的应用只是停留在尝试阶段。
Research on activity-based costing of operation cost account in high speed railway;
讨论了京沪高速铁路的速度目标值对工程造价及运营成本的影响。
Research on activity-based costing of operation cost account in high speed railway;
讨论了京沪高速铁路的速度目标值对工程造价及运营成本的影响。
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