The traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.
传统成本法已经不能适应管理者的要求，作业成本核算与管理方法应运而生。
Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.
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。
Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.
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。
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.
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。
Faced with the need to solve the problem of cost computation and cost management, people gradually adopt activity-based costing.
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。
Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting.
战略管理会计的平衡计分卡、基于作业成本计算法的作业管理方法，是企业战略管理的重要工具。
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.
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。
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.
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。
Activity-based costing (ABC) is an advanced costing and management method. It can provide relevant and accurate cost information.
作业成本法是一种先进的成本计算和成本管理方法，能为企业提供相关和准确的成本信息。
So the research of applying Activity-Based Costing method in purchasing cost management of manufacturing business has significance both in theory and practice.
由此可见，应用作业成本法进行制造企业采购成本管理的研究具有较强的理论意义和现实意义。
This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).
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。
As a method of cost control management, activity-based costing (ABC) was adapted to modern enterprises. enterprise concept and cost management concept was impelled.
作业成本法是适应现代企业而产生的一种成本计算方法。
Activity-based Costing is not only a kind of advanced method about cost computing, but also a kind of cost control and method of enterprise's management.
作业成本法不仅仅是一种先进的成本计算方法，更是一种成本控制和企业管理手段。
Activity-based Costing is not only a kind of advanced method about cost computing, but also a kind of cost control and method of enterprise's management.
作业成本法不仅仅是一种先进的成本计算方法，更是一种成本控制和企业管理手段。
应用推荐