作业成本管理

本文旨在探讨作业成本管理的理论与应用问题。

The purpose of this paper is to probe into the theory and the application of ABCM .

作业成本管理思想有效地避免了传统成本制度下由于间接费用分配不合理而导致的成本信息失真的问题。

ABCM effectively avoids the cost distortion caused by unreasonable allocation of indirect cost in traditional costing system .

作业成本管理系统与ERP相结合的分析与解决方案

Analyses and solutions to the combination of ABCM systems and ERP

基于ABC法下的作业成本管理相关问题

The Discussions About Activity-Based Cost Management Based on ABC

第五章，基于作业成本管理的中小汽车制造企业资源管理（ERP）。

Chapter V , Enterprise Resource Planning ( ERP ) based on activity-based costing management of small and medium-sized automobile manufacturing .

本论文对ERP理论和作业成本管理理论的形成与原理进行了阐释，并介绍了这两种理论目前的研究水平和实践情况。

This paper explains the development and theory of ERP and ABCM , including the actual research and practice level of them .

论文中还对基于ERP环境下的作业成本管理系统功能接口设计进行了探讨，并给出了相关的设计程序。

In addition , this thesis also discusses activity-based cost management system function interface design in ERP environment and gives the relevant design process .

共轭Schiff碱及其配合物的合成与研究作业成本管理与成本企画的融合研究

Study on the Synthesis of Conjugated Schiff Bases and Their Metal Complexes Researching on combination of ABCM and TC

DA公司实施作业成本管理成功的经验，对于我国其他类似的企业是一个很好的范例。

The experience of cost management reform implemented in DA Corporation is useful for enterprises in both similar industries and other ones in our country .

作业成本管理（ABCM）是基于作业成本法（ABC）的新型集中化管理方法。

Activity-Based Cost Management ( ABCM ) is based on the activity-based costing ( ABC ) a new type of centralized management .

作业成本管理（ABM）在企业的实际应用中，大都采用定性分析和主观判断的方法。

In the application of Activity-based Management in enterprise , the subjective judgment and analysis methods are often used .

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。

The thesis has analysed Activity Based Cost Management ( ABCM ) and Target Costing ( TC ) and made them compare with the traditional cost management .

论文通过对系统原理、构成与作业成本管理基本思想的分析，探讨了作业成本管理在erp系统中发挥作用的可能性，两者相互结合的优势所在以及结合的途径。

This paper , by analyzing the basic theory of abcm , system principles and system structure , discusses the possibilities of the roles ABCM will play in ERP system , the advantages and the ways of combining two systems together as well .

第一部分为第一章，分析了国内外作业成本管理的发展、现状以及企业实施ABM的基本意义，介绍了研究的特点及思路。

Section one of this paper opens with the analysis of the development and the current situation and basic meaning which the enterprise implement ABM of management in the world , and then introduces the characteristic and thought about study .

作业成本管理（ABM）设定成本标准，Kaizen控制改善成本标准，作业基础成本改善控制整合ABM的作业、过程管理观和Kaizen控制的持续改善管理理念。

Activity-Based Management ( ABM ) establishes cost standard , while Kaizen control improves cost standard . Activity-Based Cost Kaizen Control combines the activity and process management perspective of ABM and the management philosophy of continuous improvement of Kaizen control .

作业成本管理在火力发电企业的应用研究

The Study on the Application of ABCM in Thermal Power Enterprises

试论战略性作业成本管理的应用

Discussions on the Application of Strategic Activity - Based Cost Management

浅析我国服装企业实施作业成本管理的必要性与可行性

Necessity and Probability of Implement of ABM in Apparel Enterprises

基于价值链分析的企业作业成本管理研究

Enterprise Activity-Based Costing Management Research Based on the Analysis of Value Chain

油气田企业实施作业成本管理的简要论证

Management for Operational Cost in the Enterprises of Oil and Gas Fields

作业成本管理理论与应用研究

The Research on Theory and Application of Activity Based Management

作业成本管理在银行业中的应用

The Role of Application of Cost Management in Bank Operation

烟草配送中心的作业成本管理研究

Research on the activity-based costing management of tobacco distribution centre

作业成本管理在数字化医院应用

The application of busywork cost management in the digital hospital

第二章：作业成本管理。

Chapter Two : Activity-Based Cost Management ( ABCM ) .

现代生产管理模式下的作业成本管理

Activity-based cost management under the mode of modern operations management

差异分析是作业成本管理中重要的决策支持工具。

Variance analysis is an important decision support tool of activity-based cost management .

目标&作业成本管理模式研究

Study on " Target-activity " Based Cost Management Mode

虚拟企业作业成本管理系统的设计

Design of Activity-Based Costing Management System in Virtual Enterprises

基于企业资源计划的资源分类型作业成本管理模型

Resources-sorted activity based costing management model based on ERP