ABC costing

基本解释

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。

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