网络释义 1. 作业基础成本制 ·物流组织与绩效评估壹、前言贰、物流组织的发展参、物流绩效评量肆、作业基础成本制(Activity-based Costing Method)多变 … www.gdpx.com.cn|基于12个网页 2. 作业成本核算方法 作业成本管理制度所采用的作业成本核算方法(Activity-Based Costing Method)使用基于实际消耗的作业材料分...
Activity based costing is a method of identifying and tracking the operating costs directly associated with processing items. It is the practice of focusing on some unit of output, such as a purchase order or an assembled automobile and attempting to determine its total as precisely as poccible ...
Activity Based Costing (ABC) is a costing system that goes beyond traditional cost price models with respect to indirect cost calculation models, like Absorption Costing and Direct Costing.This method was developed in the United States. Robert Kaplan is regarded as the founder of the theoretical ...
1、Activity-Based Costing业务量成本法 / 作业成本法ACRS (Accelerated cost recovery system)快速成本回收制度Action Message 行为 / 措施信息AIS (Accounting information system) 会计信息低 ?nbsp;Allocation 已分配量Anticipated Delay Report拖期预报A/P (Accounts Payable)应付帐款美国生产及库存控制协APICS (Americ...
31、roving Cost Management and ProfitabilityActivity-Based Management Activity-Based Management(ABM) is a method of management decision-making that activity-based costing information to improve customer satisfaction and profitability.ABMPricing and Product-Mix DecisionsCost Reduction and Process Improve 32、me...
The activity-based costing method in the enterprise(作业成本法在物流企业中的应用分析)-外文翻译 热度: 作业基础成本制度(Activity-Based Costing, ABC) 热度: 相关推荐 ((ActivityActivityBasedBasedCostingCosting)) ((ActivityActivityBasedBasedCostingCosting)) 直接材料直接人工间接费用 车间/部门成本库 产品...
activity-based costing method作业成本法例句 ：activity based costing method作业成本法Cost controluses the Activity Based Costing (ABC method) of traditional accounting forreference. It provides some suggestions about cost control in both partly andwholly as well.成本控制主要借鉴了会计中的 ...
Learn about the activity-based costing method (ABC method). Explore how the ABC method is used, who uses the method, and what the pros and cons are. Updated: 11/21/2023 Table of Contents What is Activity-Based Costing? What Type of Business Uses Activity-Based Costing? What are the ...
To simplify, rather than calculating the indirect expenses of the company by pooling all costs together, ABC pools costs based on activity. Activity-based costing traces previously untraceable costs, such as depreciation, to particular activities. The ABC method can also change the unit cost of ...
4 TraditionalAllocationMethod Indirectcostsallocatedtocostobject basedonthecostobject’sconsumptionofsomemeasureofactivity,usuallylaborhours $1,000,000totalindirectcost=$2.50perhourrate400,000totallaborhoursAproductconsuming6laborhourswouldbecharged$15ofindirectcosts 5 CriticismsofTraditionalOverheadAllocation ...