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ERP System Using Activity Based Costing Method 基于作业成本核算的ERP系统研究与设计
task - based costing method 作业成本法
activity based costing method 作业成本法
Activity - Based Costing method 作业成本法
The paper uses individual cost method research IPD. 本文主要采用个体成本法构建模型来研究隐性债务问题。
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。
The average cost method is a compromise between LIFO and FIFO. 平均成本法是在先进先出法和后进先出法之间的"一种折衷方法。
Our country still relies mainly on the norm cost method. 但我国仍是以标准成本法为主。
The weighted-average cost method, often called the average cost method, is based on the weighted-average cost of inven- tory during the period. 各种存货发出时，企业可以根据实际情况，选择使用先进先出法、权平均法、动平均法、别计价法，后进先出法等方法确定其实际成本。
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。
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。
Based on the cost method of reserves value calculation,the paper puts forward the value evaluation model of natural gas reserves(excess income general model)for the first time. 本文在成本法计算储量价值的基础上,首次提出了天然气的储量价值评估模型(超额收益综合模型)。
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。
A logic structure of the models in relational database was given and a costing method in CIMS was proposed. 介绍了上述模型在关系数据库中的逻辑结构和在计算机集成制造系统环境下进行成本计算的方法。
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。
And then, on the basis of the introduction to the theory of ABC, according to JZ Corporation"s situation, it presents the traditional costing method. 第二部分是对作业成本法的基本理论进行的介绍，包括基本概念以及核算原理等，并与传统成本会计核算进行理论上和核算原理上的比较；
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。
He had only an imperfect understanding of his task. 他对自己的任务只是一知半解。