作业成本计算 meaning in English
activity costing
Examples
- Chapter two begins with the comparison between traditional costing and abc , illustrating the basic principles of abc
第二章从传统成本计算法与作业成本计算法比较开始，阐述了作业成本法的基本原理。 - ( 5 ) activity - based costing and activity - based pricing ( abp ) helps to cut marketing cost and to promote the competitive position of enterprise
5 、作业成本计算和以作业为基础的产品定价（ abp ） ，降低营销成本，提高企业的竞争地位。 - Chapter three focuses on designing the form of activity based cost system ( abcs ) , which is composed by the abc , abcm and performance value system
作业成本体系框架由作业成本计算体系的设计，作业成本管理的设计以及业绩评价系统三部分组成。 - Then the paper designs the application process of abc from the tactics views combining the case analyzing of the abc experimental enterprises
文章的后两部分则结合在我国试点企业实施的作业成本的案例分析，从战术上设计了实施作业成本计算的程序。 - In this background , the abc came into being , and it was a new enterprise management theory and method , which was applied firstly in the western advanced manufacture enterprises in 1980s
作业成本计算和作业管理就是在这种背景下产生，是自20世纪90年代以来在西方先进制造企业首先应用起来的一种全新的企业管理理论和方法。