activity cost
英 [ækˈtɪvəti kɒst]
美 [ækˈtɪvəti kɔːst]
活动成本；作业成本
双语例句
- The fifth step is to calculate the distribution ratio of the activity driver and distribute the activity cost to different objects of cost calculation.
计算作业动因分配率，将作业成本分配至不同的成本计算对象。 - The selection and combination of activities and activity drivers; The fifth step is to calculate the distribution ratio of the activity driver and distribute the activity cost to different objects of cost calculation.
作业与作业动因合并的案例与理论研究计算作业动因分配率，将作业成本分配至不同的成本计算对象。 - Author analyze how to write the budget based activity-based costing, and how to write standard activity cost, and how to analyze.
分析了如何编制作业预算，如何制订标准作业成本制度和进行差异分析。 - According to the feasibility and necessity of the practice of activity-based costing, this thesis proposes the management mode of activity-based costing in terms of activity cost assignment opinion and processes opinion.
鉴于医院实施作业成本管理模式的可行性和必要性，本课题根据作业成本法的成本分配观和过程观，提出了医院的作业成本管理模式。 - On the basis of field investigation, activity cost accounting in the function division of one hospital was selected as the sample to collect reliable data.
本文在对医院实地调查的基础上，选取了某医院的功能科进行了作业成本计算，数据真实可靠。 - Furthermore, cost driver, activity cost calculation procedure are problems that need to resolve in researching.
此外，成本动因、作业成本计算过程及作业成本法具体实施方法都是对其研究所须解决的问题。 - The government intervention is two-edged, at the time of economic take-off, it can make up the defect coming from market information asymmetry, reduce the lending activity cost, even increase the efficiency of credit allocation.
政府干预是一把双刃剑，经济起飞时期，它可以弥补市场信息不对称的缺陷，降低信贷活动的成本，甚至是提高信贷配置的效率； - Analysis and studying towards manufactures Activity Chain and framework of Activity Cost Curve is given.
对制造业的作业链和作业成本曲线的构成进行了分析和研究。 - In case study, take a transformer corporation JS as the subject, quantify and evaluate its current costing system, building the simplified pilot model of activity cost of JS company.
在案例研究中，以某变压器有限公司JS厂为研究对象，对企业现行成本计算系统进行了量化评估，建立了JS厂作业成本法的简化的引导模型。 - Activity cost management and chain target cost is usually used in the supply chain environment.
在供应链环境下作业成本法和链式目标成本是常常采用的成本方法。 - This article discusses the method of MRP ⅱ costing from the object and the element of costing and the method of cost admeasurement as well as the costing based on activity cost idea.
本文从成本核算对象、成本核算要素、成本分配方法以及成本计算办法等层面，探讨了基于作业成本思想的MRPⅡ成本核算方法。 - Under such circumstances, the proposal of the new cost accounting& activity cost accounting, gained the approval in accounting circles, and proved its feasibility in practice.
为此，新的成本核算方法&作业成本会计的提出，得到了会计界的广泛认同，并在实践中证明了其可行性。 - The thesis develops "The System of Activity Cost Accounting and Control of the Aluminum Electrolysis Enterprises" based on the theoretical analysis.
在上述理论分析的基础上，本文还研制了电解铝企业作业成本核算与控制系统。 - To solve the problem that the activity based costing method has bad operability in logistics activity cost control of enterprises, a DEA ( data envelopment analysis) model was presented.
为解决作业成本（ABC）法在物流成本控制方面可操作性差的问题，建立了物流作业成本控制数据包络分析（DEA）模型。 - Based on expounding the conception and practicing significance of the activity-cost method, and probes into the cost calculating procedures, the breakthrough of the activity accounting for the outlook of traditional accounting cost, and the problems needing attention in the practice of the activity cost accounting.
在阐述作业成本法概念及实施意义的基础上，就作业成本法的成本计算程序，作业会计对传统会计成本观的突破，实施作业成本法应注意的问题进行了探讨。 - Finally, to illustrate the relationship between activity cost calculation and activity cost management, and discuss the development trend of activity cost calculation and management in 3PLs.
最后，说明了作业成本核算与作业成本管理的关系，探讨了第三方物流企业作业成本核算与管理的发展趋势。 - At last, brings up control measures of drilling cost management basing on using the international petroleum drilling activity cost management for reference and summarizing the experience of domestic petroleum drilling cost management.
最后借鉴国际石油钻井作业成本管理的做法，在认真总结国内石油钻井成本管理经验的基础上，提出了钻井成本管理的有效措施。 - This article advances the application pattern of activity cost in distribution center, and apply value engineering to activity analysis in the basis of investigation of praxis, so that presents the way of controlling the logistics cost in distribution center.
本文提出了作业成本法在配送中心中的应用模式，并在实证研究的基础上，应用价值工程进行作业分析，提出了配送中心物流成本控制的方法。 - Utilizing basic theory of linear-algebra, the method of assigning indirect cost in activity-based costing is explained detailedly. Beginning from all kinds of resources consumed, indirect cost is distributed to the cost object through resource cost driver and activity cost driver.
运用线性代数的基本理论，阐述了作业成本制下间接成本的分配方法，从各种资源耗费的累计开始，通过资源成本动因和作业成本动因的分析，将间接成本分配到成本计算对象。 - According to the ideas from Activity-based costing that "products consume activities and activities consume resources", a cost estimation model that starts from obtaining product characteristics, to activity drivers, to resource drivers, to activity cost and product cost is established.
依据作业成本法产品消耗作业，作业消耗资源的思想，建立了从产品属性确认开始，经过作业动因、资源动因、再到作业成本、产品成本的参数成本估算模型。 - A transfer pricing system based on standard activity cost with capacity constraints is proposed with quantitative study which can induce the divisions ′ production and purchasing decisions.
以模型化方法定量研究了作业生产能力约束下的标准作业成本基础转移定价方法，可实现对企业内各分部生产采购决策的有效引导。 - Discussion is made on the necessity, characteristics and content of building an enterprise intern economic responsibility based on the activity cost management.
阐述了建立基于作业成本管理的企业内部经济责任制的必要性及此经济责任制的特点、具体内容。 - By implementing the activity cost management, Xinfu Mine Enterprise optimizes the process of activity, reduces cost and improves budget making and managing efficiency. It forms a new activity cost management pattern in the mine enterprises.
通过实施作业成本管理，鑫福公司优化了作业流程，降低了成本费用，提高了企业的预算水平和管理效率，形成了新的矿山企业作业成本管理模式。 - Based on the concepts of flexibility in tactics, integration and system, the paper makes a relatively systemic research of activity cost theory and its application by means of combination of qualitative analysis and quantitative analysis and brings forward application and method improvement of the relevant theory.
本文从权变观念、整合观念及实用观念出发，运用定性分析与定量分析相结合的方法对作业成本法应用理论进行了较为系统的研究，提出了相关理论的应用与方法的改进。 - This part introduces the main concepts of the activity-based costing and activity cost accounting procedures. The theory of cost control mainly introduces the whole process of cost control theory and dual-based cost control concept.
简要介绍了作业成本法中涉及到的概念及作业成本核算程序，主要介绍了成本控制理论中的全过程成本控制理论，并引入双重成本控制的概念。 - Furthermore, the paper makes a systemic research of the mutual merge of activity cost and relevant theories such as economy value added, balanced Scoreboard and theory of constraints in order to bring advantages of activity cost into play better.
为了更好地发挥作业成本法的优越性，系统地研究了作业成本法与相关理论的融合，与经济增加值、平衡计分卡及制约理论的相互融合。 - The actual total costs and unit costs of logistics cost object in all sectors of the logistics operation can be calculated by collection and distribution of logistics cost though activity cost item.
在此基础上，引入作业成本计算和分析方法，按作业成本项目，通过将四川烟草商业企业物流费用进行归集与分配，从而计算出各环节物流作业成本计算对象的实际总费用和单位费用。 - The improvement of universal cost model in application is advanced, namely using a reduced multilevel price margin approach to construct a simple model of multiple-variety cost-volume-profit analysis so as to improve the model of activity cost.
提出了通用成本性态模型在应用上的改进，运用简化的多层贡献毛益法，构造了多品种量本利分析模型，对多层次作业成本模型进行了改进。 - Then, through two cases, it analyses resource cost driver and activity cost driver, and discusses the impact on construction cost and O& M cost of construction project.
其次，分别通过案例分析了资源成本动因和活动成本动因对建设成本和运营维护成本的影响。