英语翻译ABC can improve the management and control of overhead b

英语翻译
ABC can improve the management and control of overhead by determining the factors driving the requirement for overhead resources.The ABC approach divides overhead into separate resources supporting the work performed in the organization.The resources could include categories such as general administration,supervision,supplies,direct labor,or utilities.Resource drivers trace costs to the activities consuming the resources.46 The costs may reflect actual consumption or may result from an estimate of the effort expended on each activity.The sum of the resource costs becomes the cost of performing an activity.ABC uses an activity driver to assign the activity costs to specific cost objects.Analysis of the activities and cost objects may identify free resources.
An ABC analysis will allow managers to pinpoint the activities,products,services,or customers consuming overhead resources.Managers can examine techniques to reduce or eliminate resource consumption.Techniques can focus on improving activity efficiency by reducing the number of times the activity must be performed,eliminating unnecessary or redundant activities,selecting a less costly alternative,or using a single activity to accomplish multiple functions.Managers can redeploy the freed-up resources for additional output or eliminate them to achieve a cost savings.
这个是Implementing Activity-Based Costing in Logistics 里的一段，主要讲的是作业成本法的好处中的Management and Control of Overhead Costs

作业成本法可以通过确定推动间接费用的需求因素来改善管理和间接费用的控制.作业成本法把公司的间接费用分成不同的部分资源来提供给完成的工作.这种资源包括不同的种类,例如,一般行政,监管,供应,直接人工或是公共事业.资源管理者追踪资源成本消耗的活动.成本可能反映了真实的消耗或引起花费在每一项动因估计.资源消耗的总额就变成了执行成本动因的消耗.作业成本法就是用成本动因去分配具体成本对象的活动.成本动因和计算对象的分析可以确定潜在的资源.
作业成本法允许管理者查明动因,产品,服务或间接费用的消耗.管理者可以为了减少或消除资源消耗去审查技术.技术可以通过减少必须活动的次数,排除不必要或多余的活动,选择消耗较少的选项或运用单一的活动实现多种作用的活动来着眼于改善活动效率.管理者可以重新调配额外的资源来增加输出或消除他们来实现成本节约.
翻译的不好,请多多见谅,仅供参考.