Activity based costing processes dynamic reflection by tracing all activities.

作业成本法对所有作业活动进行追踪动态的反映。

At present, Activity Based Costing is the most promising method of confirm and control logistics cost.

作业成本法是目前被认为确定和控制物流成本最有前途的方法。

Activity based costing is another method in cost accounting and it contains both benefits and problems.

基于活动的成本核算是成本会计的另一个方法，它包含两个好处以及也会存在一些问题。

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。

This paper works on the application of Activity Based Costing used in motor-car industry and on the strategy of logistic cost control.

本文主要研究作业成本法在汽车制造企业的应用和物流成本控制的策略研究。