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作业产出计量可以分为四类:(1)单位水准;(2)批量水准;(3)产品水准;(4)设备水准。这一分类十分有用,其原因是:处于不同水准的作业成本,是因不同类型的作业动因而产生。各类水准上的作业定义便体现了这种特征。单位水准作业(unit-levelactivities)是指每生
Activity output measurement can be divided into four categories: (1) unit level; (2) batch level; (3) product standards; (4) equipment standards. This classification is very useful for the following reasons: Operating costs at different levels result from different types of work motivation. The definition of job at all levels reflects this characteristic. Unit-level operations (unit-levelactivities) refers to every student