文档介绍：本科毕业论文(设计)外文翻译外文出处InternationalAdvancesinEconomicResearch,2001,7(1):133-íful-Miquela原文:Activity-BasedCostingMethodologyforThird-paniesThispaperwillanalyzethemaincoststhatthird-paniesarefacinganddevelopsanactivity--,thefocusismainlyontheactivityofdistributingtheproducttothefinalreceiverwhenthisfinalreceiverisnotthecustomerofthethird-,developmentofthird-,paniesandnewtechnologicaladvances,Inthiscontext,conventionalapproachestocostingmightgeneratedistortedinformation,,theuseofactivity-basedcosting(ABC)methodologiesincreaseswithinthird-:[KaplanandCooper,1998]:1)valuationofinventoryandmeasurementofthecostofgoodsandservicessoldforfinancialpurposes;2)estimationofthecostofactivities,products,services,andcustomers;and3),,[JohnsonandKaplan,1987].Indeed,,between1925and1980,:break-evenanalysis,cost-volume-profitanalysis,directcosting,