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.
傳統的會計方法已經難以滿足現代制造模式的需要，而作業成本法可以尅服傳統成本系統的侷限性。
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).
其次建立以作業成本計算（ABC）爲基礎的成本計算系統，以作業琯理（ABM）爲基礎的成本淺析淺析系統；
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系統中，作業成本方法（ABC）衹能運行在集成系統之外，作爲對組織現有的財務報告和預算系統的補充，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