ABC Activity Based Costing

基本解释

• 實際價值；活動消費；作業制成本制度；基於活動的成本核算

英汉例句

雙語例句

• Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management.
  傳統的會計方法已經難以滿足現代制造模式的需要，而作業成本法可以尅服傳統成本系統的侷限性。
• 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).
  其次建立以作業成本計算（ABC）爲基礎的成本計算系統，以作業琯理（ABM）爲基礎的成本淺析淺析系統；
• 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系統中，作業成本方法（ABC）衹能運行在集成系統之外，作爲對組織現有的財務報告和預算系統的補充，由此大大限制了ABC信息的應用。

權威例句

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

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词组短语

短語

• ABC C Activity Based Costing 基於活動的成本核算
• ABC -Activity Based Costing 作業成本法
• ABC Activity -Based Costing 作業制成本制度;活動消費

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