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هزینه‌یابی مبتنی‌بر فعالیت (Activity-Based Costing: ABC) – e‌BPM
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e‌BPM

هزینه‌یابی مبتنی‌بر فعالیت (Activity-Based Costing: ABC)


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معرفی بخش واژگان تخصصی

بخش “واژگان تخصصی” به تعریف کلمات، اختصارات و اصطلاحاتی اختصاص دارد که در جامعه فرایند کسب‌وکار به‌صورت مکرر استفاده شده یا به آنها ارجاع داده می‌شود. البته همانطور که بازار فرایندهای کسب‌وکار در حال تکامل است، این واژگان هم در طول زمان تغییر نموده و تکامل می‌یابند.

زبان‌های رسمی فرایند کسب‌وکار دارای معناشناسی‌هایی هستند که تحت تاثیر استانداردها، انجمن‌های منتشرکننده واژگان، فروشندگان و غیره قرار می‌گیرند. بیشتر این مجموعه‌ها واژگان را به طرق مختلف تعریف می‌کنند. سند پیش‌رو که برگرفته از اسناد مجموعه BPTrends می‌باشد، به‌منظور ارائه تعاریف عمومی از واژگان کاربردی در این حوزه و همچنین ایجاد یک زبان مشترک میان افراد تهیه شده است.


هزینه‌یابی مبتنی‌بر فعالیت (Activity-Based Costing: ABC)

یک رویکرد فرایندمحور در حسابداری است که با تعیین مقدار هزینه برای اجرای هر فعالیت شروع شده و سپس با اضافه‌نمودن هزینه هر فعالیت، اقدام به تعیین هزینه‌های فرایند می‌کند.


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مسعود تست

اضافه کردن نظر


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