| 释义 |
operation cost management
基本例句
作业成本管理
As a decision-making support tool, ABM has more facing future adaptability and superiority over traditional costing management.作为一种决策支持工具，作业成本管理法比传统成本法有着面向未来的适应性和优越性。
Applying the standard study and case analysis, this paper studied the ABCM by comparing the differences between the traditional cost management and the ABC management.本论文主要采用规范研究与案例研究相结合的方法，通过传统成本管理理论和作业成本管理理论的比较，引入了作业成本管理模式的研究。 |