Firstly , the target cost of product is product life cycle cost ( lcc ) calculated with the principle of abc . secondly , managing activity help to design manufacturing line reasonably and promote reengineering ( re ) . thirdly , abb can forecast the quantity 、 acquisition and consuming way of resources accurately and help management authority < wp = 8 > to acquire and use these resources 作业预算( abb )对目标成本规划的支持表现在:第一,产品的目标成本是依作业成本计算原理计算的生命周期成本( lcc ) ;第二,管理作业以合理设置生产组装线和推动工程再造( re ) ;第三, “精确”地预计资源消耗量和取得、消耗方式,以至更有效地获取和使用这些资源。
作业: school assignment预算: budget; 1991作业预算法: abb(activity-based budgeting)农业预算: farm budget企业预算: business budgeting; enterprise budget营业预算: business budget; operating budget制造业预算: manufacturing budget作业预报: operational forecasting充分就业预算: full employment budget作业预备;作业治理: operation ratio充分就业预算盈余: full employment budget surplus企业预算拨款制: enterprise budget allocation system企业预算与计划的管理: relationshibetween budget and the business plan营业预算, 业务收支预算, 活动经费预算: operating budget营业预算,业务预算,成本与收益预算: budget dei costi e dei recavi总预算作业量: master budget activity其事业用财产,仍适用营业预算程序。: of which, the enterprise use property is still applicable for operating budget procedures整体预算作业量: master-budget activity实际作业与预算比率: activity ratio实施作业制预算制度: actiity-based budgeting; activity-based budgeting企业预测: business expectations; business forecasting; enterprise forecasting商业预测: business forecasting失业预备金: unemployment reserve行业预测: industry forecasts专业预科: preprofessional study