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活動基準原価計算
1. activity-based costing; ABCBusiness
2. Activity-based costingActivity-based costing (ABC) is a special costing model that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs into direct costs compared to conventional costing models.
Read “Activity-based costing” on English Wikipedia
Read “活動基準原価計算” on Japanese Wikipedia
Read “Activity-based costing” on DBpedia
Read “Activity-based costing” on English Wikipedia
Read “活動基準原価計算” on Japanese Wikipedia
Read “Activity-based costing” on DBpedia
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