单词 | activity based management |
释义 | Activity Based ManagementActivity Based ManagementA management tool for reducing costs and improving customer value by identifying and evaluating activities that an enterprise performs using activity-based costing for value chain analysis and to improve strategic and operational decisions. Activity-based costing links overhead costs and activities to more precisely allocate those costs to specific products, services, or customer segments.Activity Based ManagementActivity Based Management |
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