Since 20 century 80s', with the successful application of Activity-based Costing in advanced manufactory, people found it had the benefit to the corporations management.
20世纪80年代中后期以来,随着 作业成本法(Activity-Based Costing,简称ABC)在先进制造企业的成功应用,人们发现它给企业管理提供了很好的基础。
Research and Application of Activity-Based Costing in ERP Cost Management
Application of activity-based costing(ABC) in project cost management
There is some essential relation that is activity between Activity-Based Costing(ABC) and Business Process Reengineering(BPR).
Activity-based Costing(ABC) is a completely new enterprise management theory and method which rose in the late 1980s and was first applied in advanced manufacturing enterprises.
On the Method of MRPⅡCosting Based on the Activity Cost Idea
DEA Model for Logistics Activity Cost Control of Enterprises
The Activity Cost Calculating Method Strengthening the Cost Control and Implementing
Research on the application of activity cost method in theproduction of High Water Content Material Plant,Jiaojia Gold Mine
On the principle basis of cost control of the electric machine producing enterprises and through establishing a principle model of cost control of electric machine producing enterprises, this thesis puts forward a "Quaternity" cost control system, which is instructed by strategy cost management, with target cost management as the base, activity cost management as the core, responsibility cost management as the ligament, and quality cost management as the protection.
The Study of Activity-based Cost Control on Wheat Production in Shandong Province Based on the Theory of Value-chain
Research on Theory and Application of Activity-Based Cost Management at Universities
The Method and Application Study of Activity-Based Cost Control by Objectives
Contemporary Cost Management mainly utilizes two methods both target cost (Cost design) and activity-based cost management.
实证会计方法最能发挥作用的领域 ,是现代成本管理。 现代成本管理主要运用目标成本管理 (成本企划 )和 作业成本管理两种方法。
Pricing decision based on information of activity - based cost
4) operation cost: SDS is the most expensive, ROV ranks the second and ADS the last.
Study on the Business Logistics Cost Based on Operation Cost Method
Through the comparison of operation cost by using the method of ABC, the new process has been designed.
With the method,the operation cost in Beijing-Shanghai high speed railway in 2010 were accounted and analyzed.
On Operation Cost Management
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Objectives: To analyse the patient-related and non-patient-related costs of intensive care using an activity-based costing methodology.
Activity-based costing evaluation of [18F]-fludeoxyglucose production
In activity-based costing the assignment of typical costs such as staff salaries are assigned to the appropriate business process.
For instances, the fuzzy multiple attribute decision-making (FMADM) combined with activity-based costing (ABC) can be used in the activity decision space.
Extending Simulation Modeling to Activity-Based Costing for Clinical Procedures
A monthly report showing, for each activity, the amount of the activity cost which has been earned to date.
A report showing, for each activity, the amount of the activity cost which has been earned to date.
Analysis of the patient records to determine its effectiveness is a research activity cost to be met by the funder.
Analysis of the activity cost data for individual radiologists revealed some major differences.
Collate the activity sheets into an activity cost, time and resource catalogue.
Development of Activity-based Cost Functions for Cellulase, Invertase, and Other Enzymes
Activity-based cost analysis in catheter-based angiography and interventional radiology
The costs and activities of these two methods were analyzed by using activity-based cost accounting (ABC).
Contrast-enhanced MR angiography vs intra-arterial digital subtraction angiography for carotid imaging: activity-based cost anal
Activity-based cost analysis was used to identify the costs of performing each procedure.
In its specifications (brightness, average intensity, and dimensions), as well as its construction and operation cost, such a generator is intermediate between x-ray tubes and synchrotron sources.
The results of evaluation, test or practices indicated that these timber-extracting techniques are feasible, applicable and reasonable in small tree harvesting with a relatively low impact no environment and a moderate operation cost.
This method is suitable for mass screening because of the good reproducibility, satisfactory stability, low operation cost and easy sample collection.
The related operation cost functions are developed to evaluate the costs for the integrated assembly and machining sequences.
In particular, lower bounds were established on worst-case and amortized operation cost for the union-find problem and the prefix sum problem.