University education cost; activity-based costing; cost accounting;

大学教育成本；作业成本法；成本核算；

Activity Based Costing ( ABC ) is a cost counting methodology and management tool.

作业成本法是进行服务产品成本核算的一种有效方法.

Objective Discuss about the method of Cost Accounting of Medical Service using Activity-based Costing.

目的探讨采用作业成本法测算医疗服务项目成本的方法。

Activity-based costing (ABC) and Business Process Reengineering (BPR) has been accepted as new management thoughts.

作业成本法和业务流程再造均是都是当前流行的新型管理思想。

According to the production and management character of ZM Reseanch Istitute, the Activity Based Costing was used to calculate the cost.

根据ZM 研究所的生产经营特点决定采用作业成本法进行成本核算。

This paper tries to provide a new approach to the cost accounting of higer education by applying activity-based costing.

本文尝试采用作业成本法来核算高枕教育成本，为高校教育成核算提供全新的方法。

The thesis in chapter 4 brings forward the idea of making use of the method of Activity-Based Costing to calculate the cost of processing returned goods.

在第四部分，本文创造性的提出运用作业成本法（Activity-Based Costing， ABC）核算退货处理成本的思路，并用例子分析了作业成本法在退货管理决策中的运用。

This paper tends to make initial exploration on the origin, theoretical basis, accounting procedure of activity-based costing and its application in China.

本文拟对作业成本法的由来、理论依据、核算程序和在我国的具体应用等进行初步的探讨。

The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.

传统的会计方法并不能准确的计量出物流成本，而作业成本法则可以弥补这一缺陷。

The activity-based costing system has some other advantages.

作业成本计算制度还有其他一些优点。