"Die Prozesskostenrechnung (PKR) ist ein Modellierungsverfahren der Kostenrechnung, das eine Verallgemeinerung der Akkumulation von Kosten aus einer Mehrzahl von Typen und Instanzen liefert. Das Instrument bildet die Kosten der indirekten Leistungsbereiche (z. B. Beschaffung, Marketing, Vertrieb und Logistik) ab und erm\u00F6glicht eine beanspruchungsgerechte Verteilung dieser Gemeinkosten. Sie basiert auf dem aus den USA stammenden Activity Based Costing (ABC nach Robert S. Kaplan), unterscheidet sich jedoch in dem Punkt, dass sie nicht die einzelnen Aktivit\u00E4ten (engl. activities) als Basis hat, sondern die aus Aktivit\u00E4ten zusammengesetzten Prozesse."@de . "\u4F5C\u4E1A\u6210\u672C\u6CD5"@zh . "\u041F\u0440\u043E\u0446\u0435\u0441\u043D\u043E-\u043E\u0440\u0456\u0454\u043D\u0442\u043E\u0432\u0430\u043D\u0435 \u0443\u043F\u0440\u0430\u0432\u043B\u0456\u043D\u043D\u044F \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043C\u0438 (Activity-Based Costing) \u2014 \u0444\u043E\u0440\u043C\u0430 \u043E\u0431\u043B\u0456\u043A\u0443 \u0432\u0438\u0442\u0440\u0430\u0442, \u044F\u043A\u0430 \u0444\u043E\u043A\u0443\u0441\u0443\u0454\u0442\u044C\u0441\u044F \u043D\u0430 \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u0445 \u0432 \u0440\u0430\u043C\u043A\u0430\u0445 \u043A\u043E\u043D\u043A\u0440\u0435\u0442\u043D\u0438\u0445 \u0444\u0443\u043D\u043A\u0446\u0456\u0439 (\u043F\u0440\u043E\u0446\u0435\u0441\u0456\u0432, \u0440\u043E\u0431\u0456\u0442, \u0437\u0430\u0432\u0434\u0430\u043D\u044C \u0456 \u0442. \u0434.), \u0430 \u043D\u0435 \u043D\u0430 \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u0445 \u043E\u0440\u0433\u0430\u043D\u0456\u0437\u0430\u0446\u0456\u0439\u043D\u0438\u0445 \u043F\u0456\u0434\u0440\u043E\u0437\u0434\u0456\u043B\u0456\u0432. \u041F\u0440\u043E\u0446\u0435\u0441\u043D\u043E-\u043E\u0440\u0456\u0454\u043D\u0442\u043E\u0432\u0430\u043D\u0435 \u0443\u043F\u0440\u0430\u0432\u043B\u0456\u043D\u043D\u044F \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043C\u0438 \u0437\u0430\u0431\u0435\u0437\u043F\u0435\u0447\u0443\u0454 \u0442\u043E\u0447\u043D\u0456\u0448\u0443 \u0456\u043D\u0444\u043E\u0440\u043C\u0430\u0446\u0456\u044E \u043F\u0440\u043E \u0441\u043E\u0431\u0456\u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044C \u0442\u0430 \u0435\u0444\u0435\u043A\u0442\u0438\u0432\u043D\u0456\u0441\u0442\u044C \u0432\u0438\u0433\u043E\u0442\u043E\u0432\u043B\u0435\u043D\u043D\u044F \u043A\u043E\u043D\u043A\u0440\u0435\u0442\u043D\u0438\u0445 \u0442\u043E\u0432\u0430\u0440\u0456\u0432 \u0442\u0430 \u043F\u043E\u0441\u043B\u0443\u0433, \u043D\u0456\u0436 \u0442\u0440\u0430\u0434\u0438\u0446\u0456\u0439\u043D\u0430 \u0441\u0438\u0441\u0442\u0435\u043C\u0430 \u043E\u0431\u043B\u0456\u043A\u0443 \u0432\u0438\u0442\u0440\u0430\u0442."@uk . . . "Activity Based Costing (ABC) \u00E8 un metodo di studio di un'industria o impresa che fornisce dati sull'effettiva incidenza dei costi associati a ciascun prodotto e ciascun servizio venduto dall'impresa stessa, a prescindere da quale sia la sua struttura organizzativa. Nasce negli anni '80 in diverse facolt\u00E0 universitarie di economia negli USA e dal l\u00EC si estende in applicazione in America e Europa. L'Activity Based Costing si sta evolvendo via via in conseguenza dell'evolversi dell'economia e della scoperta dei limiti dell'approccio stesso. Nascono nuovi modelli di analisi, quali l'Activity Based Management."@it . "Activity Based Costing"@it . "Rachunek koszt\u00F3w dzia\u0142a\u0144 (ang. activity-based costing, ABC) \u2013 metoda pomiaru i analizy koszt\u00F3w po\u015Brednich (produkcyjnych i nieprodukcyjnych) pozwalaj\u0105ca na ich dok\u0142adniejsze przypisanie do obiekt\u00F3w kosztowych (wyrob\u00F3w, us\u0142ug, klient\u00F3w, kana\u0142\u00F3w dystrybucji), polegaj\u0105ca na powi\u0105zaniu zu\u017Cycia zasob\u00F3w z dzia\u0142aniami oraz dzia\u0142a\u0144 z obiektami kosztowymi na podstawie stopnia ich wykorzystania. Rachunek koszt\u00F3w dzia\u0142a\u0144 zosta\u0142 zaprezentowany po raz pierwszy w 1987 roku przez profesor\u00F3w Kaplana, Coopera i Johnsona z Uniwersytetu Harvarda w Stanach Zjednoczonych. Rachunek koszt\u00F3w dzia\u0142a\u0144 s\u0142u\u017Cy do dostarczania informacji do planowania, zarz\u0105dzania, kontroli i kierowania przedsi\u0119biorstwem w celu doskonalenia proces\u00F3w, produkt\u00F3w i us\u0142ug, eliminowania strat oraz osi\u0105gania operacyjnych i strategicznych cel\u00F3w przedsi\u0119biorstwa."@pl . . "\u6D3B\u52D5\u57FA\u6E96\u539F\u4FA1\u8A08\u7B97\uFF08\u304B\u3064\u3069\u3046\u304D\u3058\u3085\u3093\u3052\u3093\u304B\u3051\u3044\u3055\u3093\u3001Activity Based Costing\uFF09\u3068\u306F\u3001\u539F\u4FA1\u8A08\u7B97\u30FB\u7BA1\u7406\u4F1A\u8A08\u306B\u304A\u3044\u3066\u3092\u7BA1\u7406\u3059\u308B\u65B9\u6CD5\u3067\u3042\u308B\u3002\u82F1\u8A9E\u306E\u982D\u6587\u5B57\u3092\u53D6\u3063\u3066ABC\u3068\u3082\u547C\u3070\u308C\u308B\u3002\u5F8C\u306B\u3088\u308A\u5305\u62EC\u7684\u306A(ABM)\u306B\u62E1\u5F35\u3055\u308C\u305F\u3002"@ja . 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"the article is not well organised"@en . "Custeio baseado em atividades ou custeio ABC (Activity Based Costing) \u00E9 um m\u00E9todo de custeio que est\u00E1 baseado nas atividades que a empresa efetua no processo de fabrica\u00E7\u00E3o de seus produtos. Esta \u00E9 uma metodologia desenvolvida pelos professores americanos Robert Kaplan e em meados da d\u00E9cada de 1980, na Universidade de Harvard. Fornece um m\u00E9todo para o tratamento dos , atrav\u00E9s da an\u00E1lise das atividades, dos seus geradores de custos, e dos utilizadores. Consiste na identifica\u00E7\u00E3o, an\u00E1lise e aloca\u00E7\u00E3o de custos aos processos de uma determinada empresa, visando melhor gerenciar a lucratividade. O uso deste m\u00E9todo permite uma melhor mensura\u00E7\u00E3o dos custos. Os recursos s\u00E3o atribu\u00EDdos a cada atividade; em seguida, as atividades s\u00E3o atribu\u00EDdas a objetos de custo com base no seu uso. O custo baseado em atividades reconhece os relacionamentos de causa dos respons\u00E1veis pelos custos das atividades. Tamb\u00E9m ameniza as distor\u00E7\u00F5es provocadas pelo uso do usado na tradicional l\u00F3gica de absor\u00E7\u00E3o dos custos."@pt . . . . "Activity-based costing"@fr . . . . . . . "\u6D3B\u52D5\u57FA\u6E96\u539F\u4FA1\u8A08\u7B97"@ja . . . "\u0420\u0430\u0441\u0447\u0451\u0442 \u0441\u0435\u0431\u0435\u0441\u0442\u043E\u0438\u043C\u043E\u0441\u0442\u0438 \u043F\u043E \u0432\u0438\u0434\u0430\u043C \u0434\u0435\u044F\u0442\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u0438 (\u0430\u043D\u0433\u043B. Activity-based costing, ABC) \u2014 \u043C\u0435\u0442\u043E\u0434 \u0443\u0447\u0451\u0442\u0430 \u0437\u0430\u0442\u0440\u0430\u0442, \u043A\u043E\u0442\u043E\u0440\u044B\u0439 \u0437\u0430\u043A\u043B\u044E\u0447\u0430\u0435\u0442\u0441\u044F \u0432 \u0438\u0434\u0435\u043D\u0442\u0438\u0444\u0438\u043A\u0430\u0446\u0438\u0438 \u043F\u0440\u043E\u0446\u0435\u0441\u0441\u043E\u0432 (\u0432\u0438\u0434\u043E\u0432 \u0434\u0435\u044F\u0442\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u0438) \u0432\u043D\u0443\u0442\u0440\u0438 \u0444\u0438\u0440\u043C\u044B \u0438 \u0440\u0430\u0441\u043F\u0440\u0435\u0434\u0435\u043B\u0435\u043D\u0438\u0438 \u0437\u0430\u0442\u0440\u0430\u0442 \u043F\u0440\u043E\u043F\u043E\u0440\u0446\u0438\u043E\u043D\u0430\u043B\u044C\u043D\u043E \u0438\u0445 \u0438\u0441\u043F\u043E\u043B\u044C\u0437\u043E\u0432\u0430\u043D\u0438\u044E \u0432 \u0440\u0430\u0437\u043B\u0438\u0447\u043D\u044B\u0445 \u043F\u0440\u043E\u0446\u0435\u0441\u0441\u0430\u0445. \u0412 \u043E\u0442\u043B\u0438\u0447\u0438\u0435 \u043E\u0442 \u0442\u0440\u0430\u0434\u0438\u0446\u0438\u043E\u043D\u043D\u044B\u0445 \u043C\u0435\u0442\u043E\u0434\u043E\u0432 \u0440\u0430\u0441\u0447\u0435\u0442\u0430 \u0441\u0435\u0431\u0435\u0441\u0442\u043E\u0438\u043C\u043E\u0441\u0442\u0438, \u044D\u0442\u0430 \u043C\u0435\u0442\u043E\u0434\u0438\u043A\u0430 \u0442\u0430\u043A\u0436\u0435 \u043F\u0440\u0435\u043E\u0431\u0440\u0430\u0437\u0443\u0435\u0442 \u043D\u0430\u043A\u043B\u0430\u0434\u043D\u044B\u0435 (\u043F\u043E\u0441\u0442\u043E\u044F\u043D\u043D\u044B\u0435) \u0437\u0430\u0442\u0440\u0430\u0442\u044B \u0432 \u043F\u0440\u044F\u043C\u044B\u0435 (\u043F\u0435\u0440\u0435\u043C\u0435\u043D\u043D\u044B\u0435)."@ru . . "Activity-based costing (ABC) is a costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each. Therefore this model assigns more indirect costs (overhead) into direct costs compared to conventional costing. The Institute of Cost & Management Accountants of Bangladesh (ICMAB) defines activity-based costing as an accounting method which identifies the activities which a firm performs and then assigns indirect costs to cost objects."@en . . "ABC-kalkyl"@sv . . "\u0645\u062D\u0627\u0633\u0628\u0629 \u062A\u0643\u0627\u0644\u064A\u0641 \u0627\u0644\u0646\u0634\u0627\u0637 \u0647\u0648 \u0646\u0638\u0627\u0645 \u064A\u0647\u062A\u0645 \u0628\u0639\u0644\u0627\u062C \u0645\u0634\u0643\u0644\u0629 \u062A\u062D\u0645\u064A\u0644 \u0627\u0644\u062A\u0643\u0627\u0644\u064A\u0641 \u063A\u064A\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u062A\u062E\u0635\u064A\u0635\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0646\u062A\u062C\u0627\u062A \u0645\u0646 \u062E\u0644\u0627\u0644 \u0627\u0639\u062A\u0628\u0627\u0631 \u0627\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0647\u0648 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062A\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0631\u0627\u062F \u0642\u064A\u0627\u0633\u0647\u0627 \u0623\u0648\u0644\u0627\u060C \u0648\u0628\u0639\u062F \u062A\u062D\u062F\u064A\u062F \u062A\u0643\u0644\u0641\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u064A\u062A\u0645 \u062A\u062D\u062F\u064A\u062F \u062A\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062A\u062C\u0627\u062A \u0628\u0642\u062F\u0631 \u0645\u0627 \u062A\u0633\u062A\u0647\u0644\u0643\u0647 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0627\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u062E\u062A\u0644\u0641\u0629\u060C \u0648\u0630\u0644\u0643 \u0639\u0644\u0649 \u062E\u0644\u0627\u0641 \u0646\u0638\u0627\u0645 \u0627\u0644\u062A\u0643\u0627\u0644\u064A\u0641 \u0627\u0644\u0645\u062A\u0628\u0639 \u062D\u0627\u0644\u064A\u0627 \u0627\u0644\u0630\u064A \u064A\u0641\u062A\u0631\u0636 \u0627\u0646 \u0627\u0644\u0645\u0646\u062A\u062C\u0627\u062A \u0647\u064A \u0627\u0644\u0633\u0628\u0628 \u0641\u064A \u0627\u0633\u062A\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0648\u0627\u0631\u062F \u0648\u0644\u0630\u0627 \u062A\u062D\u0645\u0644 \u0627\u0644\u062A\u0643\u0627\u0644\u064A\u0641 \u063A\u064A\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062A\u062C\u0627\u062A \u0637\u0628\u0642\u0627 \u0644\u062D\u062C\u0645 \u0627\u0644\u0625\u0646\u062A\u0627\u062C \u0645\u0646 \u0643\u0644 \u0645\u0646\u062A\u062C \u0628\u0627\u0641\u062A\u0631\u0627\u0636 \u0627\u0646 \u0627\u0644\u062A\u0643\u0627\u0644\u064A\u0641 \u063A\u064A\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u062A\u0631\u062A\u0628\u0637 \u0641\u0642\u0637 \u0628\u062D\u062C\u0645 \u0627\u0644\u0625\u0646\u062A\u0627\u062C \u0648\u0628\u063A\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0637\u0628\u064A\u0639\u0629 \u0643\u0644 \u0646\u0634\u0627\u0637 \u0648\u0645\u062F\u0649 \u0627\u0631\u062A\u0628\u0627\u0637\u0647 \u0628\u062D\u062C\u0645 \u0627\u0644\u0625\u0646\u062A\u0627\u062C \u0645\u0646 \u0639\u062F\u0645\u0647."@ar . "Prozesskostenrechnung"@de . . . . "\u041F\u0440\u043E\u0446\u0435\u0441\u043D\u043E-\u043E\u0440\u0456\u0454\u043D\u0442\u043E\u0432\u0430\u043D\u0435 \u0443\u043F\u0440\u0430\u0432\u043B\u0456\u043D\u043D\u044F \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043C\u0438"@uk . "19214"^^ . . "Rachunek koszt\u00F3w dzia\u0142a\u0144"@pl . . "\u0645\u062D\u0627\u0633\u0628\u0629 \u062A\u0643\u0627\u0644\u064A\u0641 \u0627\u0644\u0646\u0634\u0627\u0637"@ar . . . . . . . "ABC-kalkyl, fr\u00E5n engelskans Activity Based Costing, \u00E4r en typ av sj\u00E4lvkostnadskalkyl. P\u00E5 svenska \u00E4r dess fullst\u00E4ndiga namn aktivitetsbaserad kostnadskalkyl."@sv . . "1092926464"^^ . . "January 2020"@en . . "\uD65C\uB3D9\uAE30\uC900 \uC6D0\uAC00 \uACC4\uC0B0(\u6D3B\u52D5\u57FA\u6E96\u539F\u50F9\u8A08\u7B97, Activity-Based Costing,ABC)\uC740 \uAE30\uC874\uC758 \uC804\uD1B5\uC801\uC778 \uC6D0\uAC00\uACC4\uC0B0\uBC29\uC2DD\uC758 \uBB38\uC81C\uC810\uC744 \uAC1C\uC120\uD558\uAE30 \uC704\uD574 \uB3C4\uC785\uB41C \uC0C8\uB85C\uC6B4 \uC6D0\uAC00\uACC4\uC0B0\uBC29\uBC95\uC774\uB2E4. ABC\uB294 \uC81C\uC870\uAC04\uC811\uBE44\uB97C \uC18C\uBE44\uD558\uB294 \uD65C\uB3D9(Activity)\uC774\uB77C\uB294 \uAC1C\uB150\uC744 \uC124\uC815\uD558\uACE0 \uC774\uB7EC\uD55C \uC5EC\uB7EC \uD65C\uB3D9\uB4E4\uC5D0 \uB530\uB77C \uC81C\uC870\uAC04\uC811\uBE44\uB97C \uBC30\uBD80\uD558\uACE0 \uAC01\uC81C\uD488\uBCC4\uB85C \uD65C\uB3D9\uC18C\uBE44\uB7C9\uC5D0 \uB530\uB77C \uC81C\uC870\uAC04\uC811\uBE44\uB97C \uBC30\uBD80\uD568\uC73C\uB85C\uC368 \uAE30\uC874\uC758 \uC804\uD1B5\uC801\uC778 \uC6D0\uAC00\uACC4\uC0B0\uBC29\uC2DD\uC5D0 \uBE44\uD574 \uC880 \uB354 \uD569\uB9AC\uC801\uC778 \uC6D0\uAC00\uBC30\uBD80\uB97C \uBAA9\uC801\uC73C\uB85C\uD558\uB294 \uC6D0\uAC00\uACC4\uC0B0\uBC29\uC2DD\uC774\uB2E4. \uACE0\uAC1D\uC5D0\uAC8C \uC8FC\uC5B4\uC9C0\uB294 \uC81C\uD488\uACFC \uC11C\uBE44\uC2A4\uC5D0 \uB300\uD55C \uD65C\uB3D9\uC744 \uD1B5\uD574 \uC870\uC9C1\uC758 \uC790\uC6D0 \uBE44\uC6A9\uC744 \uBD80\uACFC\uD558\uB294 \uBC29\uC2DD\uC73C\uB85C, \uBCF4\uD1B5 \uC81C\uD488\uACFC \uACE0\uAC1D\uC758 \uBE44\uC6A9\uACFC \uC774\uC775\uC744 \uC774\uD574\uD558\uB294 \uB3C4\uAD6C\uB85C \uC4F0\uC778\uB2E4. \uAC00\uACA9\uC744 \uB9E4\uAE30\uACE0, \uD558\uCCAD\uD558\uACE0, \uC778\uC99D\uD558\uACE0, \uCC98\uB9AC \uAC1C\uC120\uC744 \uCE21\uC815\uD558\uB294 \uB4F1\uC758 \uC804\uB7B5\uC801\uC778 \uACB0\uC815\uC744 \uC9C0\uC6D0\uD558\uB294 \uB370 \uC0AC\uC6A9\uB41C\uB2E4."@ko . . . . . . . "Custeio baseado em atividades"@pt . "Activity-based costing"@nl . . "L'activity based costing, c.-\u00E0-d. la m\u00E9thode des co\u00FBts par activit\u00E9, \u00E9galement appel\u00E9e m\u00E9thode ABC, est une m\u00E9thode de gestion de la performance qui permet de comprendre la formation des co\u00FBts et les causes de leurs variations."@fr . . "\uD65C\uB3D9\uAE30\uC900 \uC6D0\uAC00 \uACC4\uC0B0(\u6D3B\u52D5\u57FA\u6E96\u539F\u50F9\u8A08\u7B97, Activity-Based Costing,ABC)\uC740 \uAE30\uC874\uC758 \uC804\uD1B5\uC801\uC778 \uC6D0\uAC00\uACC4\uC0B0\uBC29\uC2DD\uC758 \uBB38\uC81C\uC810\uC744 \uAC1C\uC120\uD558\uAE30 \uC704\uD574 \uB3C4\uC785\uB41C \uC0C8\uB85C\uC6B4 \uC6D0\uAC00\uACC4\uC0B0\uBC29\uBC95\uC774\uB2E4. ABC\uB294 \uC81C\uC870\uAC04\uC811\uBE44\uB97C \uC18C\uBE44\uD558\uB294 \uD65C\uB3D9(Activity)\uC774\uB77C\uB294 \uAC1C\uB150\uC744 \uC124\uC815\uD558\uACE0 \uC774\uB7EC\uD55C \uC5EC\uB7EC \uD65C\uB3D9\uB4E4\uC5D0 \uB530\uB77C \uC81C\uC870\uAC04\uC811\uBE44\uB97C \uBC30\uBD80\uD558\uACE0 \uAC01\uC81C\uD488\uBCC4\uB85C \uD65C\uB3D9\uC18C\uBE44\uB7C9\uC5D0 \uB530\uB77C \uC81C\uC870\uAC04\uC811\uBE44\uB97C \uBC30\uBD80\uD568\uC73C\uB85C\uC368 \uAE30\uC874\uC758 \uC804\uD1B5\uC801\uC778 \uC6D0\uAC00\uACC4\uC0B0\uBC29\uC2DD\uC5D0 \uBE44\uD574 \uC880 \uB354 \uD569\uB9AC\uC801\uC778 \uC6D0\uAC00\uBC30\uBD80\uB97C \uBAA9\uC801\uC73C\uB85C\uD558\uB294 \uC6D0\uAC00\uACC4\uC0B0\uBC29\uC2DD\uC774\uB2E4. \uACE0\uAC1D\uC5D0\uAC8C \uC8FC\uC5B4\uC9C0\uB294 \uC81C\uD488\uACFC \uC11C\uBE44\uC2A4\uC5D0 \uB300\uD55C \uD65C\uB3D9\uC744 \uD1B5\uD574 \uC870\uC9C1\uC758 \uC790\uC6D0 \uBE44\uC6A9\uC744 \uBD80\uACFC\uD558\uB294 \uBC29\uC2DD\uC73C\uB85C, \uBCF4\uD1B5 \uC81C\uD488\uACFC \uACE0\uAC1D\uC758 \uBE44\uC6A9\uACFC \uC774\uC775\uC744 \uC774\uD574\uD558\uB294 \uB3C4\uAD6C\uB85C \uC4F0\uC778\uB2E4. \uAC00\uACA9\uC744 \uB9E4\uAE30\uACE0, \uD558\uCCAD\uD558\uACE0, \uC778\uC99D\uD558\uACE0, \uCC98\uB9AC \uAC1C\uC120\uC744 \uCE21\uC815\uD558\uB294 \uB4F1\uC758 \uC804\uB7B5\uC801\uC778 \uACB0\uC815\uC744 \uC9C0\uC6D0\uD558\uB294 \uB370 \uC0AC\uC6A9\uB41C\uB2E4."@ko . . . "\u4F5C\u4E1A\u6210\u672C\u6CD5 \uFF0C\u53C8\u7A31\u4F5C\u696D\u57FA\u790E\u6210\u672C\u5236(Activity-based costing\uFF0C\u7F29\u5199ABC)\uFF0C\u662F\u4E00\u79CD\u65B9\u6CD5\uFF0C\u5728\u4F01\u4E1A\u8D44\u6E90\u548C\u4F01\u4E1A\u4EA7\u54C1\u4E4B\u95F4\u52A0\u5165\u6838\u7B97\u5355\u4F4D\u2014\u2014\u4F5C\u4E1A(Activities)\uFF0C\u5236\u9020\u4EA7\u54C1\u6216\u63D0\u4F9B\u670D\u52A1\u9700\u8981\u8017\u8D39\"\u4F5C\u4E1A\"\uFF0C\u800C\u4F5C\u4E1A\u6D88\u8017\u4F01\u4E1A\u8D44\u6E90\uFF0C\u6240\u6D88\u8017\u7684\u4F01\u4E1A\u8D44\u6E90\u6784\u6210\u6210\u672C\u3002\u8BE5\u65B9\u6CD5\u7684\u57FA\u672C\u601D\u60F3\u662F\u6784\u9020\u4E00\u4E2A\u628A\u5408\u7406\u6B63\u78BA\u5730\u5206\u644A\u4E8E\u4F01\u4E1A\u4EA7\u54C1\u3001\u670D\u52A1\u6216\u5176\u4ED6\u6210\u672C\u6A19\u7684\u7684\u9014\u5F84\uFF0C\u540C\u65F6\u4E3A\u73B0\u6709\u4EA7\u54C1\u5B9A\u4EF7\u3001\u65B0\u4EA7\u54C1\u5B9A\u4EF7\u3001\u964D\u4F4E\u6210\u672C\uFF0C\u4E43\u81F3\u65BC\u71DF\u904B\u7BA1\u7406(\u5982\uFF1A\u54C1\u8CEA\u3001\u7522\u80FD\u3001\u4F5C\u696D\u3001\u6D41\u7A0B...\u7B49)\u63D0\u4F9B\u53EF\u9760\u7684\u6C7A\u7B56\u8CC7\u8A0A\uFF0C\u63D0\u6607\u4F01\u696D\u6216\u7D44\u7E54\u7684\u6C7A\u7B56\u54C1\u8CEA\u3002 \u50B3\u7D71\u5169\u6BB5\u5F0F\u4E4B\u6210\u672C\u5206\u6524\u65B9\u6CD5\uFF0C\u5047\u8A2D\u670D\u52D9\u90E8\u9580\u6210\u672C\u8207\u7522\u54C1\u7121\u95DC\uFF0C\u5148\u5C07\u670D\u52D9\u90E8\u9580\u6210\u672C\u5206\u6524\u81F3\u751F\u7522\u90E8\u9580\uFF0C\u6700\u7D42\u518D\u7D2F\u7A4D\u81F3\u7522\u54C1\u3002\u4F5C\u696D\u57FA\u790E\u6210\u672C\u5236\u4EE5\u6210\u672C\u6B78\u5C6C\u70BA\u6838\u5FC3\u5EFA\u7ACB\u4F5C\u696D\u6210\u672C\u5EAB(activity cost pool)\uFF0C\u7B2C\u4E00\u968E\u6BB5\u5C07\u88FD\u9020\u8CBB\u7528\u7D2F\u7A4D\u81F3\u4F5C\u696D\uFF0C\u7B2C\u4E8C\u968E\u6BB5\u4F9D\u64DA\u7522\u54C1\u6D88\u8017\u4F5C\u696D\u4E4B\u7A0B\u5EA6\uFF0C\u5206\u6524\u81F3\u6700\u7D42\u7522\u54C1\u3002\u4F5C\u696D\u57FA\u790E\u6210\u672C\u5236\u5148\u5C07\u7522\u54C1\u4E4B\u88FD\u9020\u904E\u7A0B\u5340\u5206\u70BA\u4E00\u7CFB\u5217\u4E4B\u4F5C\u696D\uFF0C\u4E26\u5C07\u88FD\u9020\u8CBB\u7528\u7D2F\u7A4D\u81F3\u5404\u4F5C\u696D\uFF0C\u5EFA\u7ACB\u5404\u9805\u4F5C\u696D\u6210\u672C\u5EAB\uFF0C\u4E26\u4F9D\u64DA\u6210\u672C\u52D5\u56E0\u5EFA\u7ACB\u5404\u9805\u4F5C\u696D\u6210\u672C\u5206\u6524\u7387\uFF0C\u7522\u54C1\u5247\u6839\u64DA\u4F5C\u696D\u4E4B\u6D88\u8017\u91CF\u70BA\u57FA\u790E\uFF0C\u5C07\u4F5C\u696D\u6210\u672C\u5206\u6524\u7F6E\u7522\u54C1\u3002 \u4F01\u696D\u6216\u7D44\u7E54\u4E4B\u6240\u4EE5\u9700\u8981\u63A1\u884CABC\uFF0C\u53EF\u6B78\u7D0D\u70BA\u4EE5\u4E0B\u5E7E\u500B\u539F\u56E0\uFF1A 1. \n* \u7522\u696D\u7AF6\u722D\u6FC0\u70C8\uFF1A\u7522\u696D\u7AF6\u722D\u6FC0\u70C8\uFF0C\u6B63\u6240\u8B02\u300C\u5931\u4E4B\u6BEB\u91D0\uFF0C\u5DEE\u4E4B\u5343\u91CC\u300D\uFF0C\u82E5\u6210\u672C\u8A08\u7B97\u4E0D\u7CBE\u78BA\uFF0C\u4E0D\u50C5\u5C0E\u81F4\u5B9A\u50F9\u6C7A\u7B56\u932F\u8AA4\uFF0C\u4EA6\u53EF\u80FD\u9010\u6B65\u55AA\u5931\u7AF6\u722D\u512A\u52E2\u3002 2. \n* \u6210\u672C\u626D\u66F2\u554F\u984C\u65E5\u8DA8\u56B4\u91CD\uFF1A\u901A\u5E38\u50B3\u7D71\u6A19\u6E96\u6210\u672C\u5236\u5B9A\u4E4B\u904E\u7A0B\u7576\u4E2D\uFF0C\u4E26\u672A\u8003\u616E\u5927\u3001\u5C0F\u8A02\u55AE\u9593\u4E4B\u5DEE\u7570\uFF0C\u4EE5\u53CA\u7D93\u6FDF\u88FD\u9020\u91CF\u7B49\u56E0\u7D20\uFF0C\u5728\u73FE\u4ECA\u7279\u6B8A\u8A02\u55AE\u53CA\u7522\u54C1\u5DEE\u7570\u5316\u7684\u8DA8\u52E2\u4E4B\u4E0B\uFF0C\u5018\u82E5\u4E0D\u59A5\u5584\u8003\u616E\u8A02\u55AE\u9593\u4E4B\u5DEE\u7570\uFF0C\u5247\u4E0D\u53EF\u907F\u514D\u5730\u7522\u751F\u4EA4\u53C9\u88DC\u8CBC\u4E4B\u73FE\u8C61\uFF0C\u4E45\u800C\u4E45\u4E4B\u5C31\u9020\u6210\u6838\u5FC3\u80FD\u529B\u4E4B\u55AA\u5931\u3002 3. \n* \u50B3\u7D71\u6210\u672C\u6703\u8A08\u7121\u6CD5\u63D0\u4F9B\u6538\u95DC\u6210\u672C\u8207\u7BA1\u7406\u4E4B\u8CC7\u8A0A\uFF1A\u50B3\u7D71\u6210\u672C\u6703\u8A08\u6240\u63D0\u4F9B\u4E4B\u8CA1\u52D9\u5831\u8868\uFF0C\u5927\u591A\u70BA\u7BA1\u7406\u968E\u5C64\u6240\u8A2D\u8A08\uFF0C\u7121\u6CD5\u9069\u7576\u5730\u8207\u4F5C\u696D\u5C64\u7D1A\u4E3B\u7BA1\u3001\u4EBA\u54E1\u4E4B\u7BA1\u7406\u9700\u6C42\u76F8\u7D50\u5408\uFF0C\u5247\u5C0E\u81F4\u4F5C\u696D\u4E3B\u7BA1\u7121\u6CD5\u4F9D\u64DA\u8CA1\u52D9\u5831\u8868\u5206\u6790\u4F5C\u51FA\u9069\u7576\u4E4B\u7BA1\u7406\u6C7A\u7B56\u3002 4. \n* \u88FD\u9020\u8CBB\u7528\u7D50\u69CB\u6539\u8B8A\uFF1A\u5982\u524D\u6240\u8FF0\uFF0C\u76EE\u524D\u4E4B\u88FD\u9020\u74B0\u5883\uFF0C\u5DF2\u7531\u50B3\u7D71\u4E4B\u4EBA\u529B\u5BC6\u96C6\u88FD\u9020\u65B9\u5F0F\uFF0C\u9010\u6F38\u6B65\u5165\u81EA\u52D5\u5316\u4E4B\u88FD\u9020\u65B9\u5F0F\uFF0C\u88FD\u9020\u8CBB\u7528\u7D50\u69CB\u4EA6\u6709\u986F\u8457\u4E4B\u6539\u8B8A\uFF0C\u4E0D\u50C5\u88FD\u9020\u8CBB\u7528\u5206\u6524\u65B9\u5F0F\u61C9\u96A8\u4E4B\u6539\u8B8A\uFF0C\u540C\u6642\u61C9\u5C07\u7522\u80FD\u6210\u672C\u4E4B\u56E0\u7D20\u8003\u616E\u5728\u5167\uFF0C\u4EE5\u4FBF\u66F4\u7CBE\u78BA\u7684\u53CD\u6620\u51FA\u7BA1\u7406\u6240\u9700\u6C42\u4E4B\u8CC7\u8A0A\u3002"@zh . . "\u041F\u0440\u043E\u0446\u0435\u0441\u043D\u043E-\u043E\u0440\u0456\u0454\u043D\u0442\u043E\u0432\u0430\u043D\u0435 \u0443\u043F\u0440\u0430\u0432\u043B\u0456\u043D\u043D\u044F \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043C\u0438 (Activity-Based Costing) \u2014 \u0444\u043E\u0440\u043C\u0430 \u043E\u0431\u043B\u0456\u043A\u0443 \u0432\u0438\u0442\u0440\u0430\u0442, \u044F\u043A\u0430 \u0444\u043E\u043A\u0443\u0441\u0443\u0454\u0442\u044C\u0441\u044F \u043D\u0430 \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u0445 \u0432 \u0440\u0430\u043C\u043A\u0430\u0445 \u043A\u043E\u043D\u043A\u0440\u0435\u0442\u043D\u0438\u0445 \u0444\u0443\u043D\u043A\u0446\u0456\u0439 (\u043F\u0440\u043E\u0446\u0435\u0441\u0456\u0432, \u0440\u043E\u0431\u0456\u0442, \u0437\u0430\u0432\u0434\u0430\u043D\u044C \u0456 \u0442. \u0434.), \u0430 \u043D\u0435 \u043D\u0430 \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u0445 \u043E\u0440\u0433\u0430\u043D\u0456\u0437\u0430\u0446\u0456\u0439\u043D\u0438\u0445 \u043F\u0456\u0434\u0440\u043E\u0437\u0434\u0456\u043B\u0456\u0432. \u041F\u0440\u043E\u0446\u0435\u0441\u043D\u043E-\u043E\u0440\u0456\u0454\u043D\u0442\u043E\u0432\u0430\u043D\u0435 \u0443\u043F\u0440\u0430\u0432\u043B\u0456\u043D\u043D\u044F \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043C\u0438 \u0437\u0430\u0431\u0435\u0437\u043F\u0435\u0447\u0443\u0454 \u0442\u043E\u0447\u043D\u0456\u0448\u0443 \u0456\u043D\u0444\u043E\u0440\u043C\u0430\u0446\u0456\u044E \u043F\u0440\u043E \u0441\u043E\u0431\u0456\u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044C \u0442\u0430 \u0435\u0444\u0435\u043A\u0442\u0438\u0432\u043D\u0456\u0441\u0442\u044C \u0432\u0438\u0433\u043E\u0442\u043E\u0432\u043B\u0435\u043D\u043D\u044F \u043A\u043E\u043D\u043A\u0440\u0435\u0442\u043D\u0438\u0445 \u0442\u043E\u0432\u0430\u0440\u0456\u0432 \u0442\u0430 \u043F\u043E\u0441\u043B\u0443\u0433, \u043D\u0456\u0436 \u0442\u0440\u0430\u0434\u0438\u0446\u0456\u0439\u043D\u0430 \u0441\u0438\u0441\u0442\u0435\u043C\u0430 \u043E\u0431\u043B\u0456\u043A\u0443 \u0432\u0438\u0442\u0440\u0430\u0442."@uk . . . . . . . "ABC-kalkyl, fr\u00E5n engelskans Activity Based Costing, \u00E4r en typ av sj\u00E4lvkostnadskalkyl. P\u00E5 svenska \u00E4r dess fullst\u00E4ndiga namn aktivitetsbaserad kostnadskalkyl."@sv . . . . . . . . . . "Activity-based costing is een manier om indirecte kosten aan producten en diensten toe te wijzen. Het is een techniek die controllers bij de bepaling van de kostprijs hanteren."@nl . "Activity Based Costing (ABC) \u00E8 un metodo di studio di un'industria o impresa che fornisce dati sull'effettiva incidenza dei costi associati a ciascun prodotto e ciascun servizio venduto dall'impresa stessa, a prescindere da quale sia la sua struttura organizzativa."@it . "Activity-based costing"@en . . "Activity-based costing (ABC) is a costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each. Therefore this model assigns more indirect costs (overhead) into direct costs compared to conventional costing. CIMA, the Chartered Institute of Management Accountants, defines ABC as an approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs. Resources are assigned to activities, and activities to cost objects based on consumption estimates. The latter utilize cost drivers to attach activity costs to outputs. The Institute of Cost & Management Accountants of Bangladesh (ICMAB) defines activity-based costing as an accounting method which identifies the activities which a firm performs and then assigns indirect costs to cost objects."@en . . . . . . . . . . . "\uD65C\uB3D9\uAE30\uC900 \uC6D0\uAC00\uACC4\uC0B0"@ko . . . . . . "L'activity based costing, c.-\u00E0-d. la m\u00E9thode des co\u00FBts par activit\u00E9, \u00E9galement appel\u00E9e m\u00E9thode ABC, est une m\u00E9thode de gestion de la performance qui permet de comprendre la formation des co\u00FBts et les causes de leurs variations."@fr . "\u0420\u0430\u0441\u0447\u0451\u0442 \u0441\u0435\u0431\u0435\u0441\u0442\u043E\u0438\u043C\u043E\u0441\u0442\u0438 \u043F\u043E \u0432\u0438\u0434\u0430\u043C \u0434\u0435\u044F\u0442\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u0438 (\u0430\u043D\u0433\u043B. Activity-based costing, ABC) \u2014 \u043C\u0435\u0442\u043E\u0434 \u0443\u0447\u0451\u0442\u0430 \u0437\u0430\u0442\u0440\u0430\u0442, \u043A\u043E\u0442\u043E\u0440\u044B\u0439 \u0437\u0430\u043A\u043B\u044E\u0447\u0430\u0435\u0442\u0441\u044F \u0432 \u0438\u0434\u0435\u043D\u0442\u0438\u0444\u0438\u043A\u0430\u0446\u0438\u0438 \u043F\u0440\u043E\u0446\u0435\u0441\u0441\u043E\u0432 (\u0432\u0438\u0434\u043E\u0432 \u0434\u0435\u044F\u0442\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u0438) \u0432\u043D\u0443\u0442\u0440\u0438 \u0444\u0438\u0440\u043C\u044B \u0438 \u0440\u0430\u0441\u043F\u0440\u0435\u0434\u0435\u043B\u0435\u043D\u0438\u0438 \u0437\u0430\u0442\u0440\u0430\u0442 \u043F\u0440\u043E\u043F\u043E\u0440\u0446\u0438\u043E\u043D\u0430\u043B\u044C\u043D\u043E \u0438\u0445 \u0438\u0441\u043F\u043E\u043B\u044C\u0437\u043E\u0432\u0430\u043D\u0438\u044E \u0432 \u0440\u0430\u0437\u043B\u0438\u0447\u043D\u044B\u0445 \u043F\u0440\u043E\u0446\u0435\u0441\u0441\u0430\u0445. \u0412 \u043E\u0442\u043B\u0438\u0447\u0438\u0435 \u043E\u0442 \u0442\u0440\u0430\u0434\u0438\u0446\u0438\u043E\u043D\u043D\u044B\u0445 \u043C\u0435\u0442\u043E\u0434\u043E\u0432 \u0440\u0430\u0441\u0447\u0435\u0442\u0430 \u0441\u0435\u0431\u0435\u0441\u0442\u043E\u0438\u043C\u043E\u0441\u0442\u0438, \u044D\u0442\u0430 \u043C\u0435\u0442\u043E\u0434\u0438\u043A\u0430 \u0442\u0430\u043A\u0436\u0435 \u043F\u0440\u0435\u043E\u0431\u0440\u0430\u0437\u0443\u0435\u0442 \u043D\u0430\u043A\u043B\u0430\u0434\u043D\u044B\u0435 (\u043F\u043E\u0441\u0442\u043E\u044F\u043D\u043D\u044B\u0435) \u0437\u0430\u0442\u0440\u0430\u0442\u044B \u0432 \u043F\u0440\u044F\u043C\u044B\u0435 (\u043F\u0435\u0440\u0435\u043C\u0435\u043D\u043D\u044B\u0435)."@ru . . . "Custeio baseado em atividades ou custeio ABC (Activity Based Costing) \u00E9 um m\u00E9todo de custeio que est\u00E1 baseado nas atividades que a empresa efetua no processo de fabrica\u00E7\u00E3o de seus produtos. Esta \u00E9 uma metodologia desenvolvida pelos professores americanos Robert Kaplan e em meados da d\u00E9cada de 1980, na Universidade de Harvard. Fornece um m\u00E9todo para o tratamento dos , atrav\u00E9s da an\u00E1lise das atividades, dos seus geradores de custos, e dos utilizadores."@pt . . . . . . "Rachunek koszt\u00F3w dzia\u0142a\u0144 (ang. activity-based costing, ABC) \u2013 metoda pomiaru i analizy koszt\u00F3w po\u015Brednich (produkcyjnych i nieprodukcyjnych) pozwalaj\u0105ca na ich dok\u0142adniejsze przypisanie do obiekt\u00F3w kosztowych (wyrob\u00F3w, us\u0142ug, klient\u00F3w, kana\u0142\u00F3w dystrybucji), polegaj\u0105ca na powi\u0105zaniu zu\u017Cycia zasob\u00F3w z dzia\u0142aniami oraz dzia\u0142a\u0144 z obiektami kosztowymi na podstawie stopnia ich wykorzystania. Rachunek koszt\u00F3w dzia\u0142a\u0144 zosta\u0142 zaprezentowany po raz pierwszy w 1987 roku przez profesor\u00F3w Kaplana, Coopera i Johnsona z Uniwersytetu Harvarda w Stanach Zjednoczonych. Rachunek koszt\u00F3w dzia\u0142a\u0144 s\u0142u\u017Cy do dostarczania informacji do planowania, zarz\u0105dzania, kontroli i kierowania przedsi\u0119biorstwem w celu doskonalenia proces\u00F3w, produkt\u00F3w i us\u0142ug, eliminowania strat oraz osi\u0105gania operacyjnych i strategicznych cel"@pl . . "Activity-based costing is een manier om indirecte kosten aan producten en diensten toe te wijzen. Het is een techniek die controllers bij de bepaling van de kostprijs hanteren."@nl . . . "Die Prozesskostenrechnung (PKR) ist ein Modellierungsverfahren der Kostenrechnung, das eine Verallgemeinerung der Akkumulation von Kosten aus einer Mehrzahl von Typen und Instanzen liefert. Das Instrument bildet die Kosten der indirekten Leistungsbereiche (z. B. Beschaffung, Marketing, Vertrieb und Logistik) ab und erm\u00F6glicht eine beanspruchungsgerechte Verteilung dieser Gemeinkosten. Sie basiert auf dem aus den USA stammenden Activity Based Costing (ABC nach Robert S. Kaplan), unterscheidet sich jedoch in dem Punkt, dass sie nicht die einzelnen Aktivit\u00E4ten (engl. activities) als Basis hat, sondern die aus Aktivit\u00E4ten zusammengesetzten Prozesse. Die PKR ist eine Vollkostenrechnung, die variable (sog. leistungsmengeninduzierte Kosten) und fixe Kosten (leistungsmengenneutral) unterscheidet. Es werden sowohl variable als auch fixe Kosten auf die Kostentr\u00E4ger verrechnet. Zur Kalkulation und Entscheidungsfindung ist es allerdings nur sinnvoll, die variablen, prozessabh\u00E4ngigen, Kosten zu betrachten. Die PKR analysiert die den Gemeinkosten zugrunde liegenden indirekten Leistungsbereiche und betrachtet die Leistungserstellung aus einer anderen Perspektive: weg von der kostenstellenweisen Zuordnung der Kosten hin zu einer kostenstellen\u00FCbergreifenden Betrachtungsweise. Die PKR kann die flexible Grenzplankostenrechnung nicht vollst\u00E4ndig ersetzen und stellt kein eigenst\u00E4ndiges Kostenrechnungssystem dar, sie erg\u00E4nzt die traditionellen Systeme vielmehr um eine verbesserte Gemeinkostenverteilung."@de . . "\u0420\u0430\u0441\u0447\u0451\u0442 \u0441\u0435\u0431\u0435\u0441\u0442\u043E\u0438\u043C\u043E\u0441\u0442\u0438 \u043F\u043E \u0432\u0438\u0434\u0430\u043C \u0434\u0435\u044F\u0442\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u0438"@ru . . . . . . . . "775623"^^ . "\u6D3B\u52D5\u57FA\u6E96\u539F\u4FA1\u8A08\u7B97\uFF08\u304B\u3064\u3069\u3046\u304D\u3058\u3085\u3093\u3052\u3093\u304B\u3051\u3044\u3055\u3093\u3001Activity Based Costing\uFF09\u3068\u306F\u3001\u539F\u4FA1\u8A08\u7B97\u30FB\u7BA1\u7406\u4F1A\u8A08\u306B\u304A\u3044\u3066\u3092\u7BA1\u7406\u3059\u308B\u65B9\u6CD5\u3067\u3042\u308B\u3002\u82F1\u8A9E\u306E\u982D\u6587\u5B57\u3092\u53D6\u3063\u3066ABC\u3068\u3082\u547C\u3070\u308C\u308B\u3002\u5F8C\u306B\u3088\u308A\u5305\u62EC\u7684\u306A(ABM)\u306B\u62E1\u5F35\u3055\u308C\u305F\u3002"@ja . . .