activity-based budgetの例文
- ( 3 ) at the stage of product design , target costing based on activity manage cost strategically . the activity - based budgeting ( abb ) supports target costing in many areas
- Activity - based budgeting ( abb ) can help manager understand and manage activity and business process , and establish equilibrium measure and target system for every activity and business process , and take the target and responsibility into the process ' s ratings system
- The article is based on analyzing the defaults of traditional budgeting , explains the advantages of activity - based budgeting and discusses the main framework of activity - based budgeting . in the final part this article discusses some general problems about the application of abb and personal point of view about the abb ' s application in china is given in this part