With the method , the operation cost in beijing - shanghai high speed railway in 2010 were accounted and analyzed 应用作业成本法对2010年京沪铁路的运营成本进行了测算和分析。
It is to be current popular new management thought that activity - based costing and business process reengineering 作业成本法和业务流程再造均是都是当前流行的新型管理思想。
This paper introduces eva into abc and explains the combination and integration procedures of abc and eva 摘要把经济增加值引入作业成本法，阐述作业成本法与经济增加值的结合使用及整合步骤。
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。
We will discuss this theory following . design and establish concurrent abc system based on the abc conception framework 主要研究内容包括：基于作业成本法的概念体系，设计了并行abc法的应用架构。
There are many applications of enterprise reference models and the activity based costing analysis ( abc ) is just one of them 作业成本分析( abc分析)是广义企业参考模型体系框架中众多模型应用领域中的一种。
Activity - based costing is widely used in western countries such as america , but it is a new method in the enterprises of china 摘要作业成本法在美国等西方国家已得到了广泛的应用，但在我国企业界尚处于探索阶段。
But the practice of abc is still limited . it restricted the development of abc in china and weakened its strengths 但在实践中，对作业成本法的应用开展的较少，这样就制约了作业成本会计理论与实践在我国的发展。
