activity-based costing management

基本解释

But in china, not only Activity-Based Costing but also Activity-Based Costing management research is still in the phases of theory research and test.
与这些国家相比，我国无论是作业成本计算还是作业成本管理的研究还是处于理论研究和试点应用阶段。
Activity -based Costing Management and Cost Design are theories of modern cost management developing with the evolution of modem enterprise environment.
作业成本管理和成本企划正是随着现代企业环境的变化而产生和发展的现代成本管理理论。
Activity-Based Costing Management is anintegrated management approach that is based on the Activity-Based Costing, Activity-Based Accounting and Activity-Based Management.
作业成本管理是以作业成本计算为基础，融合作业会计与作业管理的集成管理方法。