Activity - Based Cost Management ( ABCM ) is based on the activity - based costing ( ABC ) a type of centralized management.

作业成本管理 ( ABCM ) 是基于作业成本法 ( ABC ) 的新型集中化管理方法.

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Chapter Six: Prospect for the application of ABCM in China? s manufacturingindustry.

第六章: 作业成本法在我国 制造业 的应用展望.

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Activity - based cost management ( ABCM ) and target costing ( TC ) are two exotic flowers of modern cost management.

作业成本管理与成本企画是现代成本管理的两朵奇葩.

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Activity Based Costing ( ABC ) is the media in the conbination of ABCM and the new ABMS.

作业成本计算 ( ABC ) 是作业成本管理与作业管理新体系联结的中介.

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The purpose of this paper is to probe into the theory and the application of ABCM.

本文旨在探讨作业成本管理的理论与应用问题.

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