abc(activity-based costing)の例文
- Under the supervision of collaboration value chain management , this thesis introduces abc ( activity - based costing ) technique and presents the goal cost control process of eerp based on abc , and discusses its control procedure
- In the consequence , ignoring a appropriate ratio of cost - benefit , ignoring cost controlling in the operation , lacking of cost data and necessary cost managing skills always existed in the whole insurance industry . abc ( activity - based costing ) is a kind of advanced method of cost calculation and management . it can provide the objective , true and accurate cost information for the product and service
- Firstly the paper analyzes the characteristic of the cost structure in the national commercial bank and points out that the activity - based costing system is the best method on the cost management . secondly the paper explains how to establish the cost counting system with abc ( activity - based costing ) and the cost analysis system with abm ( activity - based management ) . finally the paper puts forward the suggestions to solve the several past cost problems
