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1·Activity based costing processes dynamic reflection by tracing all activities.

作业成本法对所有作业活动进行追踪动态的反映。

2·At present, Activity Based Costing is the most promising method of confirm and control logistics cost.

作业成本法是目前被认为确定和控制物流成本最有前途的方法。

3·Activity based costing is another method in cost accounting and it contains both benefits and problems.

基于活动的成本核算是成本会计的另一个方法，它包含两个好处以及也会存在一些问题。

4·There are many applications of enterprise reference models and the activity based costing analysis (ABC) is just one of them.

作业成本分析(ABC分析)是广义企业参考模型体系框架中众多模型应用领域中的一种。

5·This paper works on the application of Activity Based Costing used in motor-car industry and on the strategy of logistic cost control.

本文主要研究作业成本法在汽车制造企业的应用和物流成本控制的策略研究。

6·Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting.

战略管理会计的平衡计分卡、基于作业成本计算法的作业管理方法，是企业战略管理的重要工具。

7·Based on workflow management system and using activity based costing method, this paper presented a way to create a activity based costing system oriented to PLE Software process.

基于工作流管理系统、使用作业成本法提出建立面向PLE软件过程的成本管理系统的方法。

8·The concept of Activity Based Costing, the distinction between Activity Based Costing and Traditional Costing, the procedure of implementing Activity Based Costing are introduced.

主要介绍了作业成本的概念，作业成本与传统成本的区别，实施作业成本的步骤。

9·Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.

正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。

10·Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.

目标成本管理和作业成本管理是较为先进的成本管理模式。