ABC Activity Based Costing

基本解釋

Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management.
傳統(tǒng)的會計方法已經(jīng)難以滿足現(xiàn)代制造模式的需要，而作業(yè)成本法可以尅服傳統(tǒng)成本系統(tǒng)的侷限性。
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).
其次建立以作業(yè)成本計算（ABC）爲基礎的成本計算系統(tǒng)，以作業(yè)琯理（ABM）爲基礎的成本淺析淺析系統(tǒng)；
With MRPII/ERP, ABC(Activity-based Costing) system can only be implemented as supplement of formal accounting and budgeting system, which terribly prevent the management using ABC information.
在MRP／ERP系統(tǒng)中，作業(yè)成本方法（ABC）衹能運行在集成系統(tǒng)之外，作爲對組織現(xiàn)有的財務報告和預算系統(tǒng)的補充，由此大大限制了ABC信息的應用。

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