abc costing meaning in English
作业成本法
Examples
- The creative methods of importing the abc cost theory and the petri analysis can disassemble the logistics system , reintegrate its parts , and evaluate the reconstruction of the airport logistics by the information technology
本文创新性的引入abc成本法和petri分析的方法，将物流系统分解，对各环节整合，试对机场信息化对机场物流系统的重构作出评估。 - As ma ' s we need to identify the cost drivers , in a similar manner as abc costing . these being costs of , capital equipment , volumes of production , down time due to changes in production , wage rates , and rates of rejection due to quality defects
马的损害,损害我们必须确定司机的费用,在同样的abc成本.而这些费用,资本设备、生产量、降低生产变动由于时间、工资、拒绝率因质量缺陷 - Cost data treatment system involves the design of cost account , cost voucher , cost book , and cost statement . and on the basis of the design of abc cost - measuring syetem , a cased is used to veriefy it . at last , this article analysises the block in applying abc to chinese enterprises and the way to deal with it
其中，作业成本核算处理程序的设计包括成本计算对象和成本项目的确定、成本流程的设计、作业成本归集和分配方式的设计、成本核算程序的设计；成本处理体系的设计包括成本核算帐户设计、凭证设计、帐簿设计、成本报表设计。 - The study about abc in china began lately , not in particular has even formed a necessary complete system . based on the accounts of abc theory , this article studies abc cost - measuring system in particular for its application in practise , and also examines the problem in the application of abc in china
本文在论述作业成本法基本理论并对作业成本法在我国运用进行分析的基础上，重点对作业成本法应用于实践所必须的成本核算体系进行设计研究，并对目前作业成本法在我国应用方面所存在的问题进行了分析。 - Abc cost - mearing system design studied is composed of activated - based cost - measuring treatment procedure and cost data treatment system , activated - based cost - measuring treatment procedure design involves the definition of cost item and object , the design of cost process , the design of cost measure step and the design of cost measure procedure
作业成本法的成本核算体系是企业应用作业成本法的基础，本文所进行的设计研究是在作业成本法基本理论的指导下，对作业成本核算处理程序以及应用作业成本法所需的成本处理体系的设计。