本文首先分析了作业成本法的理论，探讨了物流企业的分类与运作，分析了物流企业的成本构成和成本特性。
First, the theories of ABC, the classification and operation of logistics enterprise are discussed. Then the cost structure and cost characteristics of them are analyzed detailedly.
在前述理论分析和论证的基础上，第五章采用一个实例演示了作业成本法在商业银行成本核算中的有关计算过程，通过与传统成本法的比较论证了ABC法运用于商业银行的优越性。
The fifth part of the paper use a case of commercial bank to introduce the calculation of ABC, approve the ABC's advantage through comparing it with the traditional costing method.
在第四部分，本文创造性的提出运用作业成本法（Activity-BasedCosting， ABC）核算退货处理成本的思路，并用例子分析了作业成本法在退货管理决策中的运用。
The thesis in chapter 4 brings forward the idea of making use of the method of Activity-Based Costing to calculate the cost of processing returned goods.
接着依据作业成本法系统操作的一般程序设计原则，设计了卷烟厂设备维修实施作业成本核算的程序。
Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.
然后介绍了价值链会计与作业成本法的有机结合，以及价值链会计中作业成本法的运用。
Then, the thesis introduces the organic combination of the value chain accounting and activity-based costing, and the application of activity-based costing in value chain accounting.
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。
Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.
作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
使用作业成本法，计算了流程的实际费用，在此基础上设计了新的流程。
Using the production cost method, the real expenses of process have been calculated. The new process is designed on this basis.
其次，深入分析了基于作业成本法的全面预算的编制步骤和方法，并在最后假以举例进行说明。
Secondly, this paper analyzes its formulating procedures and method deeply. Lastly, all of above are explained by an example.
管理会计在过去的二十多年来一直将其研究重点放在了作业上，作业成本法也成为备受推崇的成本管理方法。
During the last more than two decades management Accounting has focused it's attention on activity, and ABC has also become a cost management system that was been held in very high esteem.
作业成本法以“作业”为载体进行成本的分配，客观地描述了资源消耗与产品成本之间的关系，使成本核算的结果更加准确。
Activity-based costing allocates costing by activity, objectively illustrates the relationship between resource consumption and product cost, which keeps the result of cost accounting more accurate.
本文论述了价值链分析的思路与程序，并对如何将作业成本法融入价值链分析，使其为企业战略成本管理提供准确而灵活的信息提供新的思路。
The paper expounds the thinking and process of value chain analysis, and provides a new thought on how to merge activitybased cost with va…
本文论述了价值链分析的思路与程序，并对如何将作业成本法融入价值链分析，使其为企业战略成本管理提供准确而灵活的信息提供新的思路。
The paper expounds the thinking and process of value chain analysis, and provides a new thought on how to merge activitybased cost with va…
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