CO翻译 by ErpPoint sap ecc6.0
Purpose目的
Activity-Based Costing provides a process-oriented, cross-functional view of overhead, in contrast to the traditional location-oriented view provided by Cost Center Accounting. Activity-Based Costing thus complements and enhances Cost Center Accounting.
与成本中心会计提供的传统的面向位置的视图相比，作业成本计算提供一种面向过程的，交差功能的间接费视图。这样，作业成本计算补充和强化了成本中心会计。
Activity-Based Costing allocates process quantities based on resource and process drivers, allowing you to define cost allocation along the value-added chain more exactly than is possible with overhead rates. Activity-Based Costing also complements and enhances product costing by assigning costs to the business processes where they originated. Cost center resources can allocate to business processes based on their true utilization of activities.
作业成本计算基于资源驱动和过程驱动分配过程数量，和基于间接费率相比，根据附加价值链的成本分配定义更加正确。通过分配成本到成本发生的业务过程，作业成本计算也补充和强化了制造成本计算。根据业务过程的活动的实际消费，成本中心资源也可以分配给这些业务过程。
By integrating Activity-Based Costing into profitability analysis, you can create more realistic views of your revenue position.
通过集成作业成本计算到收益性分析，可以创建收益状态的更加真实的视图。
The primary goal is not simply to lower costs in individual departments but to optimize entire process chains. Other goals of Activity-Based Costing include shortening lead times and improving quality.
主要的目标，不仅仅是单纯的降低单独部门的成本，也优化整体的过程链。作业成本计算的其他目标包括缩短纳期（订货至交货的时间）以及提高质量。
Features机能
From Release 4.0 onwards, you can use the Activity-Based Costing component in parallel with your existing traditional cost accounting system, or you can use it as an operational component integrated with product costing and profitability analysis in the Controlling component (CO).
从4.0开始，作业成本计算模块与既存的传统成本计算系统可以并行运行，或者在管理会计模块（CO）中，作为一个与制造成本计算和收益性分析集成的运行模块来使用。
See also:参看
Parallel Activity-Based Costing 并行作业成本计算
Integrated Activity-Based Costing 集成作业成本计算
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