Activity Costing Management的意思|示意

Activity-based costing (ABC) is an advanced costing and management method. It can provide relevant and accurate cost information.

作业成本法是一种先进的成本计算和成本管理方法，能为企业提供相关和准确的成本信息。

Activity-based Costing is not only a kind of advanced method about cost computing, but also a kind of cost control and method of enterprise's management.

作业成本法不仅仅是一种先进的成本计算方法，更是一种成本控制和企业管理手段。

Logistics cost; Management; Activity-based costing.

物流成本；管理；作业成本法。

Faced with the need to solve the problem of cost computation and cost management, people gradually adopt activity-based costing.

企业内外部来自成本计量和成本管理的压力，使作业成本法逐渐为人们所重视。

The traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.

传统成本法已经不能适应管理者的要求，作业成本核算与管理方法应运而生。

Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.

目标成本管理和作业成本管理是较为先进的成本管理模式。