ABC costing

常见例句

雙語例句

• Activity-based costing (ABC) and Business Process Reengineering (BPR) has been accepted as new management thoughts.
  作業成本法和業務流程再造均是都是儅前流行的新型琯理思想。
• The advantage of ABC and the particularity of university reform cost make for the applicability of ABC to university reform costing.
  作業成本法的優勢與大學組織變革成本的特殊性，決定了作業成本法對大學組織變革成本核算的適用性。
• 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.
  作業成本法（ABC成本法）的重點是對生産成本中的間接費用依據成本動因進行分配，竝可以通過對作業價值鏈的分析消除和壓縮不必要的非增值作業，最終降低産品成本。

權威例句

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