Activity-Based Management ( ABM) establishes cost standard, while Kaizen control improves cost standard. Activity-Based Cost Kaizen Control combines the activity and process management perspective of ABM and the management philosophy of continuous improvement of Kaizen control.

Because there are different competitors and the industry, the cost standard are not the same.

因为竞争者与行业的不同，需要参考的成本标准也不一样。

Micro-computer Calculate Cost System for Program Control Telephone Switchboard of 1696 Type

1696程控电话交换机微机计费系统

Study on the System of Performance Appraisal of Oil-gas Exploration Management Based on Activity-based Cost System

基于作业成本系统的油气勘探管理绩效评价体系研究

Such a low cost system is universal and convenient for clinic applications.

成本低，通用性强，为医学临床诊断提供了方便。

Research on evaluating construction cost system design based upon case-based fuzzy reasoning

基于案例模糊推理估算施工成本系统设计研究

Discussing about the power engineering cost system innovation in the market economy

市场经济体制下电力工程造价体系改革探讨

Work Foundation Cost System to Traditional Accountant Theory Influence and Application Discussion

作业基础成本制度对传统会计理论的影响及应用探讨

There are some serious defects in the traditional cost system.

传统的历史成本制度存在严重缺陷。

As indicated in cost estimate, the unit price per meter of the bolt support with steel net and large steel rope drops by 57.7% as compared with that of U steel support.

通过经济效益分析，每米单价锚梁网、锚索支护比U型钢支架降低57.7%。

This paper discusses generation cost curves, unit price curves and incremental cost curves, and points out that there might be declining segments in thermal-power unit price curve.

讨论了发电成本曲线、价曲线和成本微增率曲线，指出火电成本单价曲线存在下降段。

This company all offers product for not including tax and transportation cost of the unit price, specific settlement and expenses can consultation.

本公司所有报价产品为不含税及运输费用之单价，具体结算及费用可以协商。

When a cost variance occurs, the person in charge should examine the variance to determine the factors that may have caused it.

分析成本差异，分析的人员应弄清楚差异是什么因素导致的。

The paper concludes that earned value method can be applied in the analysis of the total cost variance in land development and consolidation projects.

研究结论：挣值法可运用于土地开发整理工程成本偏差分析。

In Part Four, it summarizes the application significance of responsibility cost variance, the possible upcoming problems and solving countermeasure.

第四部分，对责任成本差异作业法的应用意义、可能遇到的问题及解决对策做了总结。

Disposition of standard cost variance

标准成本差异的处理

Service department allocated cost variance

辅助部门费用摊配差异；辅助生产部门费用分配差异

Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.

固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。

Studying on Calculating Analysis Method of Cost Variance

成本差异计算分析方法刍议

Analysts say economies of scale and other cost advantages could allow them to tender bids at half the cost of rivals, which include Siemens, Alstom and Kawasaki.

分析师称，规模经济和其他成本优势或可使他们能以对手一半的成本进行投标，其竞争对手包括西门子（Siemens）、阿尔斯通（Alstom）和川崎重工（Kawasaki）。

In 15 minutes per week, you could prepare most of these things at half the cost. Making them yourself also allows you near-total control of what you and your children eat.

每星期，你只要花上15分钟，就能够用一半的价钱做好平时所吃的大部分食物。自己做，还能让你基本掌控你和孩子们的饮食。