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。
Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.
因此，在中国银行引进作业成本管理具体很大的现实意义。
Therefore, activity-based cost management has very greatly realistic meaning in the Bank-of-China.
主要探讨了我国企业实施作业成本管理的意义、困难和对策。
This article mainly discusses the significance, difficulties and tactics of applying operational cost control in Chinese enterprises.
本文就我国服装企业进行作业成本管理的必要性和可行性展开分析。
This paper analyzes the necessity and probability of putting ABM in practice the apparel enterprises.
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。
This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).
简要论证了油气田企业实施作业成本管理的必要性、适应性和可行性。
The necessity, adaptability and feasibility of operational cost management in the enterprises of oil and gas fields are demonstrated in brief.
作业成本管理的主要作用之一就是为管理者提供进行决策所需的成本信息。
One of the main functions of ABC is to provide cost information for managers in decision-making.
本章概括了农产品物流作业成本管理研究结论，并提出运用中应关注的问题。
This chapter summarized the agricultural product to flow the cost of operation management research conclusion, and proposed in the utilization to be supposed matter of concern.
第三部分是全文的重点，主要从四个方面探讨了作业成本管理在高校中的具体应用。
And it points out emphatically the question of operating balance about the restrictive resources of universities. The third one is about activity-based cost controlling at universities.
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。
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.
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。
The advantage of ABC lies not only in the accuracy of cost calculation, but in advanced Activity-Based Management.
分析表明：作业成本管理提高了产品信息的准确性、供应商管理的有效性及客户赢利性分析的可靠性。
The ABCM enhances accuracy of product information, the validity of suppliers' management and the reliability of customer profitability analysis.
与这些国家相比，我国无论是作业成本计算还是作业成本管理的研究还是处于理论研究和试点应用阶段。
But in china, not only Activity-Based Costing but also Activity-Based Costing management research is still in the phases of theory research and test.
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。
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.
针对以上问题，本文以ERP和作业成本管理的理论为指导，对ERP环境下的作业成本管理进行研究。
To deal with the problem, this paper ERP operations and cost management theory as a guide for ERP environments based costing management research.
本论文对erp理论和作业成本管理理论的形成与原理进行了阐释，并介绍了这两种理论目前的研究水平和实践情况。
This paper explains the development and theory of ERP and ABCM, including the actual research and practice level of them.
正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。
Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.
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。
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.
实施井下作业成本核算不仅需要建立和完善内部管理制度，还要有必要的信息系统予以支撑。
Carrying out the cost calculation of underground activity not only needs to set up and perfect the inner management system but also needs information system to back it up.
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.
物流成本；管理；作业成本法。
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.
作业成本法采用更合理的标准分配成本，不但使成本计算结果更为准确，也带来了成本管理的革新和组织的优化。
Costing more reasonable use of the standard distribution cost, not only be more accurate costing, cost management has also brought innovation and organizational optimization.
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。
This paper structure the activity-based quality cost management system from management of quality cost and quality activity.
成本控制的重点正逐渐向作业能力的控制与管理上转移。
The point of cost control in TPLs is being shifted to the control and management of operation capacity.
本文还通过案例说明作业成本法在集中采购中的应用可以为商业银行在供应商的选择、评价及对供应商管理决策上提供相关可靠的信息。
By illustrating an example, the paper shows the application of ABC in centralized purchasing, which can provide Banks with reliable information to select, evaluate and manage suppliers.
作业基准成本管理，就是将数字化医院的各种服务产品视为一个个作业所组成，这些作业耗费的是医院的资源。
Busywork benchmark cost management means that the manager takes each service product as a busywork, which consumes the resource of the hospital.
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.
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.
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