The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
传统的会计方法并不能准确的计量出物流成本，而作业成本法则可以弥补这一缺陷。
Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.
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。
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。
Objective Discuss about the method of Cost Accounting of Medical Service using Activity-based Costing.
目的探讨采用作业成本法测算医疗服务项目成本的方法。
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。
In this paper, the disadvantages and limitations of traditional methods are analyzed and a new method devised on activity-based costing is put forward.
本文就传统的代理费用制定方法在应用中所表现出来的不足与局限性进行了分析，给出一种基于作业成本的代理费制定方法。
At present, Activity Based Costing is the most promising method of confirm and control logistics cost.
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。
To logistics system, Activity-Based Costing Method is important and practical, and is considered to be the most promising method to confirm and control logistics expenses.
对物流系统来说，作业成本法既重要又实用，被认为是确定和控制物流费用最有前途的方法。
The Activity Based Costing is a method which gets profound in the operation aspect, and it can control the enterprise's logistics cost effectively.
作业成本法是一种深入到作业层面的成本控制方法，能够较为有效的控制企业物流成本。
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。
Finally the article discusses the application of Activity-based Costing method (ABC) in logistics cost a…
最后探讨了作业成本法在物流成本细化与计算中的应用。
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.
在第四部分，本文创造性的提出运用作业成本法（Activity-Based Costing， 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.
在第四部分，本文创造性的提出运用作业成本法（Activity-Based Costing， 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。
应用推荐