作业预算 meaning in English
activity based budgeting(abb)
Examples
- Firstly , the target cost of product is product life cycle cost ( lcc ) calculated with the principle of abc . secondly , managing activity help to design manufacturing line reasonably and promote reengineering ( re ) . thirdly , abb can forecast the quantity 、 acquisition and consuming way of resources accurately and help management authority < wp = 8 > to acquire and use these resources
作业预算（ abb ）对目标成本规划的支持表现在：第一，产品的目标成本是依作业成本计算原理计算的生命周期成本（ lcc ） ；第二，管理作业以合理设置生产组装线和推动工程再造（ re ） ；第三， “精确”地预计资源消耗量和取得、消耗方式，以至更有效地获取和使用这些资源。