Activity Based Costing，简称ABC成本法，是一种以作业为基础，以各种作业为成本分配基础的成本计算方法。以下是对其的一些基本解释：
发音：Activity Based Costing 读作： Activity (?) bi s?n ti s k? st?n s?f?k
英语范文：
Activity Based Costing (ABC) is a method that focuses on the activities performed by a company to determine the costs incurred. It involves breaking down a product or service into its component parts, analyzing the different types of activities involved, and assigning costs to each activity based on their relative importance and resource usage. This method helps companies identify areas where improvements can be made and allocate resources more efficiently.
音标：
Activity Based Costing 发音：/?ksit?v bi s?n t? k? st?ns?f?k/
基础释义：这是一种以作业为基础，以各种作业为成本分配基础的成本计算方法。它涉及到将产品或服务分解成其组成部分，分析所涉及的不同类型活动，并根据其相对重要性和资源使用情况将成本分配给每个活动。这种方法有助于公司识别可以改进的领域，并更有效地分配资源。
Activity Based Costing基础释义
Activity Based Costing是一种成本管理方法，它以活动为基础，通过对各项活动进行成本核算，以了解产品或服务的成本构成，从而为企业决策提供有力支持。
Activity Based Costing的发音
Activity Based Costing的发音为[??kt?v bi?nst k??st?m]。
Activity Based Costing英语范文
Activity Based Costing是一种非常有用的成本管理工具，它可以帮助企业了解产品或服务的成本构成，从而更好地控制成本，提高效率。
在实践中，我们可以通过以下步骤来应用Activity Based Costing：
1. 确定各项活动的成本，包括直接成本和间接成本。
2. 计算各项活动所占用的时间，并根据单位时间成本来评估各项活动的成本。
3. 将各项活动的成本与产品或服务进行匹配，以了解产品或服务的成本构成。
4. 根据成本信息，制定相应的成本控制措施，以提高效率，降低成本。
通过应用Activity Based Costing，我们可以更好地了解企业的运营状况，发现潜在的成本浪费，并采取相应的措施来改进。这对于企业来说是非常重要的，因为它可以帮助企业提高竞争力，实现可持续发展。
总之，Activity Based Costing是一种非常有用的成本管理工具，可以帮助企业更好地控制成本，提高效率。
Activity Based Costing (ABC) is a method of cost accounting that focuses on the analysis of costs based on the activities performed by a company. It aims to provide a more accurate picture of the costs incurred by a business, enabling managers to make better decisions about resource allocation and cost-effective operations.
The method involves breaking down costs into their component parts and identifying which activities are associated with each cost. This allows for a more granular analysis of costs, which in turn can lead to more informed decision-making.
The pronunciation of ABC is [??kt?v?s ?be?ns k??st?m?s].
Here's an example of a short essay on the topic:
Activity Based Costing: The Key to Better Decision-Making
In today's business environment, where competition is fierce and resources are limited, accurate cost accounting is crucial for effective decision-making. One such method is Activity Based Costing (ABC), which focuses on analyzing costs based on the activities performed by a company. By breaking costs down into their component parts and identifying which activities are associated with each cost, ABC provides a more granular view of costs, enabling managers to make informed decisions about resource allocation and cost-effective operations. By adopting ABC, companies can gain a competitive advantage by being able to identify areas for cost reduction and identify opportunities for growth.
希望这个范文能够帮助你更好地理解Activity Based Costing这个概念，并在你的英语作文中运用它。记住，写作时一定要保持语法和拼写正确，这样你的文章才会更专业。
