ABC Activity Based Costing

基本解释

Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management.
传统的会计方法已经难以满足现代制造模式的需要，而作业成本法可以克服传统成本系统的局限性。
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).
其次建立以作业成本计算（ABC）为基础的成本计算系统，以作业管理（ABM）为基础的成本浅析浅析系统；
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系统中，作业成本方法（ABC）只能运行在集成系统之外，作为对组织现有的财务报告和预算系统的补充，由此大大限制了ABC信息的应用。

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