activity-based budget meaning in English

生产经营活动预算

( 3 ) at the stage of product design , target costing based on activity manage cost strategically . the activity - based budgeting ( abb ) supports target costing in many areas
3 、以作业为基础的目标成本规划，在产品设计阶段，实施战略成本管理。
Activity - based budgeting ( abb ) can help manager understand and manage activity and business process , and establish equilibrium measure and target system for every activity and business process , and take the target and responsibility into the process ' s ratings system
Abb通过为每一项流程或作业制定平衡的绩效衡量和目标体系，并把目标和职责落实到流程的分级体系，使预算真正落到实处。
The article is based on analyzing the defaults of traditional budgeting , explains the advantages of activity - based budgeting and discusses the main framework of activity - based budgeting . in the final part this article discusses some general problems about the application of abb and personal point of view about the abb ' s application in china is given in this part
本文在对传统预算的作用和缺陷进行评价的基础上，阐述了作业基础预算的优势，探讨了作业基础预算的基本框架，分析了作业基础预算的实际应用方面的问题，并对作业基础预算在中国的应用表达了自己的看法。