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 ...
作业基础成本制Activity-basedCostingMethod 第十四章物流財務與營邇效評量LogisticsFinanceandPerformanceMeasurement 物流與逫管理Chapter14物流財務與營邇效評量 14-2 綱要 物流營逹策與企業財務績效物流營邇效評量作業基礎成本制 物流與逫管理Chapter14物流財務與營邇效評量 14-3 物流營逹策與企業財務績效1/2 公司...
Activity-based costing (ABC) is a costing method that assignsoverheadand indirect costs to related products and services. Thiscost accounting methodrecognizes the relationship between costs, overhead activities, and manufactured products, assigning indirect costs to products less arbitrarily than traditional...
1.作业方法 2.基于活动的方法
Activity-based costing is based on job cost accounting method, defect of the able to fundamentally resolve the traditional cost calculation method, can also help enterprises to establish a good information system. 翻译结果4复制译文编辑译文朗读译文返回顶部 job cost is in job-based cost accounting me...
Activity-based method是什么意思 相关知识点: 试题来源: 解析 Activity-based Costing Method作业基础成本制;方法 Activity-based Method作业方法 分析总结。 basedmethod是什么意思扫码下载作业帮拍照答疑一拍即得答案解析查看更多优质解析举报activity反馈 收藏
1.To overcome the deficiencies of activity-based costing (ABC) and theory of constraints (TOC) and use the complementary characteristics of these two theories, constraints-based time management (CBTM) is proposed.针对作业成本法和制约理论的缺陷,同时利用二者的互补性,提出了基于制约的时间管理理论。 2...
The traditional method of costing relied on the arbitrary addition of a proportion of overhead costs on to direct costs to attain a total product cost. The traditional approach to cost allocation relies on three basic steps. 1. Accumulate costs within a production or non-production department. ...
作业成本法在物流企业中的应用 摘要 随着经济的蓬勃发展,中国的物流业得到了快速发展,逐渐成为一个占有 重要地位的行业。随着物流业的快速发展,传统的成本核算已经不能满足物流企 业管理的需要, 突出表现在间接费用分配不合理, 不能提供准确全面的成本信息, 从而使成本核算失去其客观性和决策相关性。 本文...