• 本文首先分析作业成本法理论探讨物流企业分类运作,分析物流企业的成本构成成本特性。

    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.

    youdao

  • 前述理论分析和论证基础上,第五章采一个实例演示作业成本商业银行成本核算中的有关计算过程通过传统成本比较论证ABC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.

    youdao

  • 第四部分,本文创造性提出运用作业成本(Activity-BasedCosting, ABC)核算退货处理成本思路,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.

    youdao

  • 接着依据作业成本系统操作一般程序设计原则,设计卷烟厂设备维修实施作业成本核算程序

    Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.

    youdao

  • 然后介绍价值链会计作业成本有机结合以及价值链会计作业成本法运用

    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.

    youdao

  • 同时标准成本管理优势作业成本运用提供突破口

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

    youdao

  • 作业成本作业为基础采用多种动因间接费用进行分配物流企业提供一种先进成本核算

    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.

    youdao

  • 使用作业成本计算流程实际费用基础上设计新的流程。

    Using the production cost method, the real expenses of process have been calculated. The new process is designed on this basis.

    youdao

  • 其次深入分析基于作业成本法的全面预算的编制步骤,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.

    youdao

  • 管理会计过去二十多年来一直研究重点放在作业上,作业成本成为备受推崇成本管理方

    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.

    youdao

  • 作业成本作业”为载体进行成本分配客观地描述资源消耗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.

    youdao

  • 本文论述价值链分析思路程序如何作业成本融入价值链分析,使其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…

    youdao

  • 本文论述价值链分析思路程序如何作业成本融入价值链分析,使其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…

    youdao

$firstVoiceSent
- 来自原声例句
小调查
请问您想要如何调整此模块?

感谢您的反馈,我们会尽快进行适当修改!
进来说说原因吧 确定
小调查
请问您想要如何调整此模块?

感谢您的反馈,我们会尽快进行适当修改!
进来说说原因吧 确定