ABC costing

常见例句

双语例句

• Activity-based costing (ABC) and Business Process Reengineering (BPR) has been accepted as new management thoughts.
  作业成本法和业务流程再造均是都是当前流行的新型管理思想。
• The advantage of ABC and the particularity of university reform cost make for the applicability of ABC to university reform costing.
  作业成本法的优势与大学组织变革成本的特殊性，决定了作业成本法对大学组织变革成本核算的适用性。
• The aim of processing costing method (ABC costing) is to attribute the indirect cost of manufacturing based on cost motivation, and through analysis to eliminate and cut down unnecessary.
  作业成本法（ABC成本法）的重点是对生产成本中的间接费用依据成本动因进行分配，并可以通过对作业价值链的分析消除和压缩不必要的非增值作业，最终降低产品成本。

权威例句

• Introducing activity-based costing is not a simple task—it is by no means as easy as ABC.
  ECONOMIST: Idea
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