作业制成本制度。
ABC及ABM(Activity-Base Management)作业制成本管
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,以作业别作为分摊成本的基础,在企业管
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上可运用在定价
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、生产及产
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、产
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管
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、
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管
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及企业
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略上,同时具有提供
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者实时且有效、精确信息的特性,对企业在创造竞争优势上,是具有相当大的功
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,其做法常为最古老的簿记再加上计算机分类系统,由于会计数据数量庞大,在计算机尚未普及前必须采行种种简化如订定分摊比例,但简化可
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会导致失真。
Activity-Based Costing
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