常見例句Analyze the existing problems in ABCM of manufacturing industry, pointout the sufficiency and necessity of its application. 分析了我國制造業(yè)成本管理存在的問題及應(yīng)用作業(yè)成本管理的充分性和必要性;Chapter Six: Prospect for the application of ABCM in China?s manufacturingindustry. 第六章:作業(yè)成本法在我國制造業(yè)的應(yīng)用展望。Activity Based Costing (ABC) is the media in the conbination of ABCM and the new ABMS. 作業(yè)成本計(jì)算(ABC)是作業(yè)成本管理與作業(yè)管理新體系聯(lián)結(jié)的中介。Activity-based cost management (ABCM) and target costing (TC) are two exotic flowers of modern cost management. 作業(yè)成本管理與成本企畫是現(xiàn)代成本管理的兩朵奇葩。The model improved the basic ERP-based ABCM model so as to adapt to practical business process. 該模型對基于企業(yè)資源計(jì)劃的作業(yè)成本管理基本模型進(jìn)行了改進(jìn),以適應(yīng)制造企業(yè)實(shí)際業(yè)務(wù)流程。Chapter three focuses on designing the form of Activity Based Cost System (ABCS), which is composed by the ABC, ABCM and performance value system. 作業(yè)成本體系的框架設(shè)計(jì)是文章論述的第三個(gè)問題。 作業(yè)成本體系框架由作業(yè)成本計(jì)算體系的設(shè)計(jì),作業(yè)成本管理的設(shè)計(jì)以及業(yè)績評價(jià)系統(tǒng)三部分組成。 返回 ABCM