ABC Activity Based Costing

基本解釋

• 實(shí)際價(jià)值；活動(dòng)消費(fèi)；作業(yè)制成本制度；基于活動(dòng)的成本核算

英漢例句

雙語例句

• Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management.
  傳統(tǒng)的會(huì)計(jì)方法已經(jīng)難以滿足現(xiàn)代制造模式的需要，而作業(yè)成本法可以克服傳統(tǒng)成本系統(tǒng)的局限性。
• Secondly the paper explains how to establish the cost counting system with ABC (Activity-Based Costing) and the cost analysis system with ABM (Activity-Based Management).
  其次建立以作業(yè)成本計(jì)算（ABC）為基礎(chǔ)的成本計(jì)算系統(tǒng)，以作業(yè)管理（ABM）為基礎(chǔ)的成本淺析淺析系統(tǒng)；
• With MRPII/ERP, ABC(Activity-based Costing) system can only be implemented as supplement of formal accounting and budgeting system, which terribly prevent the management using ABC information.
  在MRP／ERP系統(tǒng)中，作業(yè)成本方法（ABC）只能運(yùn)行在集成系統(tǒng)之外，作為對(duì)組織現(xiàn)有的財(cái)務(wù)報(bào)告和預(yù)算系統(tǒng)的補(bǔ)充，由此大大限制了ABC信息的應(yīng)用。

權(quán)威例句

• Introducing activity-based costing is not a simple task—it is by no means as easy as ABC.
  ECONOMIST: Idea

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詞組短語

短語

• ABC C Activity Based Costing 基于活動(dòng)的成本核算
• ABC -Activity Based Costing 作業(yè)成本法
• ABC Activity -Based Costing 作業(yè)制成本制度;活動(dòng)消費(fèi)

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