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Activity Based Costing (ABC) is the media in the conbination of ABCM and the new ABMS. 作业成本计算(ABC)是作业成本管理与作业管理新体系联结的中介。
The basic idea of activity based costing is that products consume activities and activities consume resources. “产品消耗作业，作业消耗资源”是作业成本法的基本思路。
Many accounting articles state that the activity based costing can provide more useful information, and correspondingly add value to the companies. 许多会计文章也认为,作业成本计算制度能够提供更为有用的信息,并因此而能够增加公司的价值。
It is necessary to bring the principle of Activity?Based costing into the field of budget for exert the effect of the ABCM. 为充分发挥作业成本管理的作用,解决预算管理与作业管理"两张皮"的现象,有必要将作业成本原则扩展到预算领域。
For better combination of Enterprise Resource Planning(ERP) and Activity Based Costing Management (ABCM), a resources-sorted ABCM model based on ERP was put forward. 为了使企业资源计划与作业成本管理更好地结合,提出了一种基于企业资源规划的资源分类型作业成本管理模型。
The thesis has analysed Activity Based Cost Management (ABCM) and Target Costing (TC) and made them compare with the traditional cost management. 论文引用了作业成本管理法(ABCM)和企划成本管理法(TC)，并与国内传统成本管理方法进行比较。
Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting. 战略管理会计的平衡计分卡、于作业成本计算法的作业管理方法,是企业战略管理的重要工具。
A dependence based cost testing (DBCT) algorithm and decision framework are proposed. （4）提出了一种基于相关性分析的软件流水开销测试（DBCT）算法以及软件流水的决策框架。
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 ABC 法予以确认,并从局部与整体两个方面提出了控制成本的建议。
Chapter three focuses on designing the form of Activity Based Cost System (ABCS), which is composed by the ABC, ABCM and performance value system. 作业成本体系的框架设计是文章论述的第三个问题。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。
Chapter threefocuses on designing the form of Activity Based Cost System (ABCS), which iscomposed 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。
In the fourth part of the paper we introduce the operation characteristic and costing constructor of commercial banks and figure out the banks how to make use of the ABC according to the theory of Activity Based Costing. 接下来基于作业链和价值链分析了商业银行的业务流程，基于作业动因和成本动因分析了商业银行的成本构成和成本核算的特点，按照ABC的基本理念，提出我国商业银行在实务中采用作业成本法的方式方法。
Based cost output elasticity, under increased output of milkfish cultivation industry for1%, total cost increases 0.731%;polyculture of milkfish increases 0.817%. 由成本产出弹性值可以看出，虱目鱼单养产业产出增加1%25时，总成本将上涨0.;731%25，虱目鱼混养成本将上涨0
The complexity of various cost factors is reduced through application of Activity Based Costing(ABC) method. The benefits of low level activities, both tangible and intangible, are hierarchically aggregated into higher level activities. 为了降低各种成本因素的复杂性，该方法采用了ABC法（基于活动的成本核算法），将底层活动的效益，包括可计量的和不可计量的，都有层次地集结进较高层的活动中。
To fulfill this aim, this article imports the activity based costing into the measurement of logistics cost and analyzed in detail the feasibility of measure the logistics total cost by the activity based costing in manufacture. 第三，将作业成本法(Activity-based Costing，简称ABC)引入物流成本计量，建立了制造企业物流成本ABC计量模型，并详细分析了制造企业运用作业成本法计量物流总成本的可行性。
Based on activity based costing, this paper puts forward a method for calculating railway traffic cost used in China Railroad Costing System(CRCS) and making use of cost information produced in CRCS. 在中国铁路运输成本计算系统（CRCS）中，将铁路运输生产过程划分为发送、中转、运行和到达4个作业环节，并通过确定作业量以及对应的单位变动支出计算铁路运输成本。
"Lo", "Eo", "Mo", ... are the base cost indices or reference prices, expressed in the relevant currency of payment, each of which is applicable to the relevant tabulated cost element on the Base Date. 是基本费用指数或参照价格，以相应的支付货币表示，按照在基准日期时相关表中的费用因素的费用指数或参照价格确定。
Our quality is based solely on our sales samples. 我们的质量完全以货样为准。
ERP System Using Activity Based Costing Method 基于作业成本核算的ERP系统研究与设计
At level 40, players may learn the Apprentice riding skill (at a base cost of 100 , subject to faction discount) and may purchase Apprentice mounts, which have a 60% movement speed increase. 40级的时候，玩家可以学习初级骑术（标价100，折扣视势力声望而定）和能够让你的跑路速度提高60%25的初级坐骑。