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1·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。

2·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。

3·Such tools as JIT, Business Process Reengineering (BPR), Activity-Based Costing (ABC), would greatly facilitate the rationalization of hospital logistics.

准时制(JIT)、业务流程重组(BPR)、基于活动的成本分析(abc)将为医院物流合理化提供有力工具。

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·Activity-based costing (ABC) is an advanced costing and management method. It can provide relevant and accurate cost information.

作业成本法是一种先进的成本计算和成本管理方法，能为企业提供相关和准确的成本信息。

6·Thus some new cost management methods have been being introduced into the business world, for example, Activity-based Costing (ABC) is one of them.

于是，多种新的成本管理方法开始进入人们视野，例如作业成本法。

7·As a method of cost control management, activity-based costing (ABC) was adapted to modern enterprises. enterprise concept and cost management concept was impelled.

作业成本法是适应现代企业而产生的一种成本计算方法。

8·This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).

本文研究了国外先进的成本管理模式——作业成本管理和成本企画。

9·Among the long theoretic studies, Activity-Based Costing (ABC )which can offer more accurate cost information for decision makes has received most attentions.

作业成本法在经过长期的理论研究后，凭借着其可以为管理决策提供更为精确的成本信息而受到了大家的认可。

10·Finally the article discusses the application of Activity-based Costing method (ABC) in logistics cost a…

最后探讨了作业成本法在物流成本细化与计算中的应用。