1、

Conclusion The Cost-volume-profit Analysis Model Based on the Method of Activity-based Costing could be put in practice and provide clear clues for cost control in hospitals.

结论基于作业成本法的本量利分析模型可以在实际工作中使用,能对医院项目成本的控制提供清晰的线索。

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2、

This study accords to the basic idea of the activity-based costing method.

本研究根据作业成本法的基本思想,通过案例应用及结果分析,认为是可行的。

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3、

Part 6 is the focus of this article, focused on activity-based costing in the high-tech enterprise technology development projects in the practical application, case studies, reach a conclusion.

第6部分是本文的重点,主要探讨作业成本法在高科技企业技术开发项目的实际应用,案例分析,得出结论。

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4、

The system of activity-based cost control by objectives is formed of the three subsystems: feed forward, course and reaction control.

作业成本目标控制系统由前馈、过程、反馈控制三大子系统构成。

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5、

Activity-Based Costing ( ABC) Systems are new cost accounting models that are more suitable for production characteristics of Advanced Manufacturing systems ( AMS).

活动为基础的成本计算(Activity based Costing,简称ABC)系统是一种更适应先进制造系统生产特征的成本会计创新模式。

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6、

The tenets were expounded of application activity-based costing in a power supply company.

阐述了供电公司应用作业成本法的原则。

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7、

The Effect Analysis of Counterbalance between Business Unit Quantity and Activity-based Cost

企业业务单元数量与作业成本制衡作用辨析

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8、

By integrating Activity-Based Costing into profitability analysis , you can create more realistic views of your revenue position.

通过集成作业成本计算到收益性分析,可以创建收益状态的更加真实的视图。

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9、

In the third chapter, the paper explains the meaning of activity-based group oral English teaching strategy, its actual steps and feedback after teaching as well.

第三章,在上述理论的指导下,笔者指出了小组活动型口语教学策略研究的内涵与实施步骤,以及教后反馈。

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10、

The Influence of ABC on DOL Importance of Activity-Based Costing in Decision-making

作业成本法对经营杠杆的影响ABC成本法对管理决策的意义

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11、

In this article, the traditional DOL model is improved by the cost behavior analysis in activity-based costing ( ABC) method. It is studied how the cost factors in ABC affect DOL and the difference between the two costing base.

本文运用了作业成本法中的成本性态分析对传统的DOL模型进行改进,研究了作业成本法下各成本因素对DOL的影响方向,并分析了两种成本计算基础下DOL的差异。

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12、

These theories include Cost behavior analysis, Cost-Volume-Profit ( CVP) model and the traditional degree of operating leverage ( DOL) model which are in traditional managerial accounting; and basic concepts of Activity-Based Costing, activity-based Cost behavior analysis and Cost-Volume-Profit ( CVP) model.

传统管理会计理论中的成本性态分析、本量利模型以及传统的经营杠杆系数模型;作业成本法的基本含义及核心概念,作业基础成本性态分析及作业基础本量利模型。

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13、

Activity-Based Costing analysis include value-added and non-value-added ABC information analysis, activ-ity and process efficiency analysis, activity chain cost analysis and activity capability utilization analysis etc.

作业成本信息的分析利用包括增值与非增值作业成本信息分析,作业效率与流程效率分析,作业链成本分析以及作业能力利用情况分析等几个方面。

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14、

Based on supply chain, activity-based cost analysis method is applied to reengineer the business processes of the company's logistics management.

基于供应链,利用活动的成本分析法对钢铁企业物流管理的业务流程进行重构。

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15、

Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.

作业成本法以作业为基础,采用多种动因对间接费用进行分配,为物流企业提供了一种先进的成本核算方法。

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16、

This part introduces the main concepts of the activity-based costing and activity cost accounting procedures. The theory of cost control mainly introduces the whole process of cost control theory and dual-based cost control concept.

简要介绍了作业成本法中涉及到的概念及作业成本核算程序,主要介绍了成本控制理论中的全过程成本控制理论,并引入双重成本控制的概念。

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Materials and Method Activity-based Costing of Medical Service in radiology department of a polyclinic, using data of a quarter of this hospital.

资料与方法根据某综合医院一个季度的数据,采用作业成本法测算影像科的医疗服务项目成本。

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18、

chapter one starts from the development course of quality engineer and quality cost management, expounds the inevitability and feasibility of activity-based quality cost management.

第一章,从质量管理与质量成本管理的发展历程入手,阐述了开展作业质量成本管理的必要性和可行性;

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19、

the research on the cost accounting of medical service in radiology department with the method of activity-based costing

作业成本法测算影像科医疗服务项目成本的方法探讨

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20、

Doing Homework Activity-based costing can be used in distribution of direct costs and overhead costs.

应采用作业成本法进行直接成本和间接成本的分配。

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