Glossary_C1_Vietnamese - Glossary(Seerelatedpages 1/3 (ABC...

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activity-based costing (ABC)    Use of activity analysis to make decisions and manage costs. Ph ươ ng ph á p t í nh gi á  th à nh ABC : ph â n t í ch ho độ ng  để  ra quy ế đị nh v à  qu n l ý  chi ph í   Benchmarking    Continuous process of measuring products, services, or activities  against competitors' performance. Ph ươ ng ph á p c â n b ng ngu n l c : Qu á  tr ì nh ti ế p di n c a vi đá nh gi á  s n ph m, d ch v  hay c á c ho độ ng so v i c á c ti ê u chu n c nh tranh.    budget    Financial plan of the resources needed to carry out activities and meet  financial goals. D  to á n ng â n s á ch : K ế  ho ch t à i ch í nh c a t t c  c á c ngu n l để  th c hi n c á c ho độ ng v à   đạ đượ c á c m c ti ê u t à i ch í nh. 
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