物流成本；管理；作业成本法。
而作业成本法正是适应这种要求而产生的。
作业成本法对所有作业活动进行追踪动态的反映。
Activity based costing processes dynamic reflection by tracing all activities.
目的探讨采用作业成本法测算医疗服务项目成本的方法。
Objective Discuss about the method of Cost Accounting of Medical Service using Activity-based Costing.
作业成本法是目前被认为确定和控制物流成本最有前途的方法。
At present, Activity Based Costing is the most promising method of confirm and control logistics cost.
最后是本文的重点部分，即作业成本法在汽车制造企业中的应用。
Finally, we come to the key part of this thesis that is the application of the operating cost method in the automobile manufacturing enterprise.
在烟草企业检修管理中引入作业成本法，可以获得多维度的成本数据。
Maintenance management in the tobacco industry introduction to operation cost, the cost of access to multi-dimensional data.
作业成本法中的作业分析方法就是一种较为科学实用的成本控制方法。
As one part of Activities Based cost Methods, Activities Analysis Methods are relatively scientific and practical for cost-controlling.
应用作业成本法对2010年京沪铁路的运营成本进行了测算和分析。
With the method, the operation cost in Beijing-Shanghai high speed railway in 2010 were accounted and analyzed.
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.
本文主要研究作业成本法在汽车制造企业的应用和物流成本控制的策略研究。
This paper works on the application of Activity Based Costing used in motor-car industry and on the strategy of logistic cost control.
在物流企业中应用作业成本法，能建立更为全面、准确、及时的成本管理体系。
The application of operating cost method in logistics enterprises can establish a more comprehensive, accurate and timely cost management system.
第三层次探讨了基于企业资源计划下的作业成本法在港口企业应用的理论问题。
The last arrangement probes in some theory problems on how to establish ABC system based on resource plan for enterprises in Port industry.
根据作业成本法，可将大学组织变革成本分解为直接资源成本和间接资源成本。
According to ABC university reform cost can be divided into direct resources cost and indirect resources cost.
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。
Faced with the need to solve the problem of cost computation and cost management, people gradually adopt activity-based costing.
作业成本法相对来说优点更多，是现代企业成本管理中成本计算方法的最佳选择；
The operation cost method relatively has more advantages, which is the optimal selection of cost calculation method in modern enterprise cost management.
并以工程项目施工成本为研究对象，分析工程项目施工引入作业成本法的可行性。
Regarding the cost of engineering project costruction as the object of study, the fisibility of applying ABC in engineering project construction is analyzed.
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 theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
文中基于价值链的分析方法，对企业物流各环节的成本利用作业成本法进行分析。
Based on value chain, this paper analyzes the running cost of enterprises' logistics process.
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.
采油企业采用作业成本法，能使发生的成本清晰化、明细化，达到严格控制成本的目的。
Production Enterprises taking activity-based costing law can make the occurring cost clear and achieve the aim to control it.
基于工作流管理系统、使用作业成本法提出建立面向PLE软件过程的成本管理系统的方法。
Based on workflow management system and using activity based costing method, this paper presented a way to create a activity based costing system oriented to PLE Software process.
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.
最后，就作业成本法在实际应用中如何与财会系统融合，进行物流成本核算体系的设计加以论述。
Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems, the design of logistics cost accounting system.
为提高企业的成本管理水平，有效的控制企业成本，将作业成本法的思想应用于企业成本预算中。
In order to raise the level of the enterprise, and control business costs effectively, the thinking of Activity-Based cost method applied to business costs budget.
作业成本法与传统的成本计算法的根本区别是对间接资源的分配标准不同，即以成本动因作为标准。
The difference between Activitybased Costing and the traditional costing calculation lies in the allotment criteria of the resource, i. e, it regards cost drive as the allotment criterion.
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.
以代理理论为分析框架，从职能和制度整合的角度，提出了作业成本法的组织设计、目标成本法的组织设计。
According to agency theory, the organization design is suggested for activity-based costing and target costing in the perspective of integrating their functions with systems.
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.
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.
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