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- Article 29 In the cost driver analysis, network components shall be first disaggregated into traffic sensitive and non-traffic sensitive network components using equipment records. 第29条 分析网路元件动因时，应根据设备记录将网路元件区分为讯务敏感项目及非讯务敏感项目。
- Keywords Activity-Based Management （ABM）;Activity Analysis;Cost Driver Analysis;Improvement of Activity; 作业成本管理;作业分析;成本动因分析;作业改进;
- cost driver analysis 成本动因分析
- ABM and value chain analysis are applied in the strategic cost management,and the basic frames of ABM and value chain analysis under strategic cost management style is structured,including the specific content and method. 将ABM和价值链分析法运用于战略成本管理;构建战略成本管理方式下ABM和价值链分析法的基本框架及其具体分析内容和方法.
- Finally, by explaining application of strategic cost management in Sichuan Toyota Motor limited corporation, the author gives some reference for making strategic goal and value chain analysis. 最后就四川丰田汽车有限公司在战略成本管理的应用进行了说明,提供了在战略目标制定、价值链分析方面的参考和借鉴。
- Multiplying the cost driver rate times the volume of cost driver units consumed by each product does this step. 在本步骤,以成本动因分配率乘以每种产品消耗的成本动因的数量,即可得出结果。
- Management of quality cost combine together on the basis of quality control and cost management but strategic cost office procedure that form. 质量成本管理是在质量管理和成本管理的基础上相结合而形成的战略成本管理方法。
- Between the inspecting times and number of inspection, which one is the reasonable cost driver of inspecting cost pool? 再如,就质量检验次数和检验时间两者而言,哪一个作为检验成本库的成本动因更合理?
- First, the author contrasts several model of strategic cost management ,and choose Shank"s model as researching foundation. 本文首先对战略成本管理的几种模式进行了比较,并选择桑克模式作为研究基础。
- The higher the relation between a cost driver and the actual consumption of associated activity, the greater the accuracy of the cost assignments. 成本动因与相联系的实际资源消耗量的相关程度越高,间接成本分配的准确性越高。
- The cost accountant then looks at each cost account balance and estimates either the variable cost per unit of cost driver activity or the periodic fixed cost . 然后，成本会计师考察每一成本账户余额，并估计每一单位的成本动因业务的变动成本或定期的固定成本。
- Through look back on operatingexpenses of Guangdong Telecom Corporation, combine with strategic cost management, the thesis explores cost management's new way to telecom operatingbusiness. 本文通过对广东电信运营成本的回顾,结合战略成本管理分析,探索电信运营企业成本管理的创新之路。
- Finally, the author makes some suggestions of strategic cost management for Chinese saloon car manufacturers, and supplies a series of ways about reducing cost with different value tache in detail. 最后,提出了中国轿车制造业战略成本管理的对策建议,具体对各价值环节提出了一系列降低成本的措施。
- For example, some studies have demonstrated that the availability of cost driver rates can have significant impact on the design of new products or result in the redesign of existing products. 例如,一些研究表明,成本动因的分配率可以对新产品的设计或者是老产品的改进施加重大的影响。
- Value Chain Analysis of Shipping Enterprises Based on Strategic Cost Management 基于战略成本管理的航运企业价值链
- Strategic Cost and Performance Management 战略成本和企业经营状况的管理
- The analysts of drivers must weigh the pros and cons, then identify cost drivers. 分析选择成本动因的人员必须权衡利弊,然后才能确定成本动因。
- Control and Methods of Demand Chain Strategic Cost 需求链的战略成本控制及方法
- Cost Driver and Cost Allocation Base 成本动因与成本分配基础
- Global strategic balance and stability. 全球战略平衡和稳定。
