activity-based costing(abc) meaning in English
作业成本
作业基准成本法/业务成本法
Examples
- Activity - based costing ( abc ) has already been widespread approbated by the theories and practice as a scientific cost calculates method
作业成本法( abc )作为一种科学的成本计算方法，已被理论界和实务界普遍认同。 - For example , analysts responsible for departmental budgets are skilled at using variance analyses and activity - based costing ( abc ) techniques
例如，负责部门预算的分析师长于运用偏差分析和基于作业的成本（ abc ）技能。 - Relativity between the information it provides and the enterprise management decision making is decreasing . the change of outer environment and the need of enterprises facilitate the development of activity - based costing ( abc )
传统的管理会计与新的环境出现了不适应性，它所提供的信息与企业管理决策的相关性在减弱。 - After being introduced into strategic management , value chain analysis gradually integrated with other cost analysis method such as activity - based costing ( abc ) , and became more detailed and more perfect than before
当价值链分析被引入战略管理以后,逐步与成本管理中的其它成本分析方法有了进一步的结合,发展成为了较之于以前更为全面和完善的战略分析工具。 - Based on the principle of activity - based costing ( abc ) control , this paper constructed the performance evaluation system in third - party logistics enterprises ( tpls ) , established the adequate performance model with fuzzy overall evaluation method based on combination weighting , and illustrated the validity of this method by case analyzing
摘要从作业成本控制角度，构建第三方物流企业绩效评价指标体系，通过基于组合定权的模糊综合评价方法建立相应的评价模型。