作业会计 meaning in Chinese

activity accounting

The first chapter introduces and analyzes concepts connected to abc , new concepts of cost and enterprises triggered by abc , activity - based accounting , activity - based cost management and basic cost system of activity , for a basic understanding aimed at a comprehensive , systematic study on basic theories and application of abc . activity collectively refers to a series of tasks related to each other , or energy consuming activities conducted within an organization for a certain purpose
第一章从作业成本法的基本概念? ?作业入手，对作业成本法的相关概念、作业成本法引发的新的成本观、新的企业观以及以作业成本计算为基础的作业会计、作业成本管理和作业基础成本体系加以分析介绍，为全面系统地探索研究作业成本法的基本理论和应用打下了必要的认识基础。