Activity Based Costing（ABC）是一种成本核算方法，它以活动为基础进行成本分配，强调将成本分配给导致成本发生的“作业”或“活动”。这种方法有助于更好地理解成本结构，识别高成本活动和潜在改进机会，并为企业决策提供更准确的数据支持。
以下是一篇关于ABC的英文范文：
Activity Based Costing: A Practical Guide for Better Decision-Making and Increased Efficiency
Activity Based Costing (ABC) is a cost accounting method that focuses on assigning costs to activities that drive costs. It emphasizes on understanding the cost structure, identifying high-cost activities and potential improvement opportunities, and providing businesses with more accurate data support for decision-making.
ABC has become increasingly popular in the modern business world due to its ability to provide valuable insights into cost drivers and help companies make better decisions. By analyzing the costs associated with various activities, ABC helps companies identify areas for potential cost reduction, increase efficiency, and improve overall performance.
Implementing ABC can lead to more accurate budgeting, better resource allocation, and increased transparency in cost management. It also helps companies identify activities that are low-value added and potentially wasteful, leading to the identification of cost-saving measures and process improvements.
By adopting ABC, companies can gain a deeper understanding of their operations and identify opportunities for cost reduction, efficiency improvements, and increased profitability. Therefore, it is essential for businesses to consider ABC as a key tool in their decision-making process and to implement it effectively to achieve optimal performance and growth.
Activity Based Costing（ABC）是一种成本计算方法，它以各种“活动”为基础，而不是以产品或服务为基础。这种方法通过详细追踪与产品或服务直接相关的各种活动来分配成本，从而提供更准确、更详细的信息，帮助管理层做出更好的决策。
以下是一篇关于Activity Based Costing（ABC）的英文范文：
Activity Based Costing (ABC) is a method of cost accounting that allocates costs based on various “activities” rather than products or services. By closely tracking activities directly related to products or services, ABC provides more accurate and detailed information to help management make better decisions.
In ABC, companies track and analyze the resources used in various production processes, including labor, materials, and equipment usage. By breaking down costs into smaller, more manageable chunks, ABC helps companies identify areas for cost reduction and improve efficiency. Additionally, ABC provides valuable insights into the true costs of doing business, enabling companies to make informed decisions about pricing, product development, and resource allocation.
Activity Based Costing（ABC）是一种成本计算方法，它以各种“活动”为基础来分配间接费用，而不是基于传统的、按生产工时或体积分配间接费用的方法。这种方法有助于更准确地估计产品的成本，特别是在存在多种生产路径和复杂产品结构的情况下。
以下是Activity Based Costing的英文范文：
The concept of Activity-Based Costing (ABC) is one that allocates indirect costs based on various 'activities' rather than the traditional method of allocating costs based on production hours or volume. This method helps to more accurately estimate the cost of products, especially in situations where there are multiple production paths and complex product structures.
至于最新变化，由于ABC是一种成本计算方法，其应用范围和应用方式可能会随着企业运营环境的变化而变化。例如，随着自动化和数字化程度的提高，某些企业可能会发现ABC更有用，因为它能够更准确地衡量和追踪间接成本。另一方面，如果企业面临生产复杂性降低或生产环境变化的情况，ABC可能不是最佳选择。因此，ABC的具体应用将取决于企业的特定需求和环境。