作业成本计算的英文

• activity costing

• "作业"英文翻译    school assignment
• "成本计算"英文翻译    calculation of net cost; cos ...
• "作业成本计算法" 英文翻译 :    activity-based costing (abc)
• "营业成本计算" 英文翻译 :    operating costing
• "作业成本" 英文翻译 :    activity costs; activity-based costing(abc); cost of operation
• "作业成本法" 英文翻译 :    abc costing; abc(activity-based costing); activity based costing; operation costing
• "作业成本集" 英文翻译 :    activity cost pool
• "作业成本库" 英文翻译 :    activity cost pool
• "作业成本制" 英文翻译 :    operating costing; operation costing
• "以作业为本的成本计算" 英文翻译 :    activity-based costing
• "作业区成本计算制度" 英文翻译 :    operating cost system
• "成本计算；成本计算法" 英文翻译 :    costing
• "作业成本管理" 英文翻译 :    abm(activity-base management)
• "作业成本会计" 英文翻译 :    activity-based cost accounting: abc
• "作业成本控制" 英文翻译 :    operational cost control
• "按成本计算" 英文翻译 :    at cost
• "成本计算" 英文翻译 :    calculation of costs; calculation of net cost; cost accounting; cost calculation; cost estimating; costing (cost finding); costing exercise; costings; pricing
• "成本计算 方法" 英文翻译 :    type of cost systems
• "成本计算表" 英文翻译 :    cost sheet
• "成本计算单" 英文翻译 :    cost calculation sheet
• "成本计算法" 英文翻译 :    costing
• "成本计算期" 英文翻译 :    cost period; costs accounting period; costs period
• "成本计算人" 英文翻译 :    costs man
• "边际成本计算" 英文翻译 :    marginal costing
• "变动成本计算" 英文翻译 :    variable costing

• 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。
• Owing to this , the part includes source document designing , account book designing , cost report designing . upon example , chapter four gives a detailed analysis on the abc calculation process , which can help to understand the idea of the design of abc accounting system
  第四部分通过实例，对作业成本计算过程进行了较为详尽的分析，同时，也可以从中对作业成本体系设计的思路有一个清晰的把握和理解。
• 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。
• Consequently the academic base of strategic management accounting comes from the theory of strategic management , the theory of competitive advantage and farther application of the last word in management accounting including economic idea and the theory of management . basic methods of strategic management accounting not only comprise traditional analyse means , decision making means , control means , but also comprise new methods such as activity - based costing , target cost , value chain anahce , produce life cycle cost , the balanced scorecard ( economic value added ) in field of management accountingo this thesis introduces these new methods in three aspects in detail , those are programming in prophase , contro ] of proc ess and value of achievement
  正因为如此，战略管理会计的理论基础不仅直接源于战略管理理论，尤其是竞争优势论，还体现了经济思想、管理理论的最新成果在管理会计中的应用，其基本方法既包括传统的分析方法、决策方法、控制方法，又包括了作业成本计算、目标成本计算、企业价值链分析、产品寿命周期成本计算、平衡计分卡(包括经济增加值的计算)等管理会计新方法。
• 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。
• Firstly the paper analyzes the characteristic of the cost structure in the national commercial bank and points out that the activity - based costing system is the best method on the cost management . secondly the paper explains how to establish the cost counting system with abc ( activity - based costing ) and the cost analysis system with abm ( activity - based management ) . finally the paper puts forward the suggestions to solve the several past cost problems
  首先分析国有商业银行的成本结构特性，得出结论：二维作业成本法是最佳的成本管理方法；其次建立以作业成本计算( abc )为基础的成本计算系统，以作业管理( abm )为基础的成本分析系统；最后解决国有商业银行几个历史遗留的成本问题。