以: use; take管理: manage; run; administer; sup ...上: upper; up; upward可: approve统制: control; govern为: support; stand for基础: foundation; base; basis以管理是否能控制为基础: base of administrative control; baseofadministrativecontrol以成本发生之经常与否为基础: base of regularity of occurence; base of regularity of occurrence可统制成本: controllable costs可统制费用: controllable expe es; controllable expenses为基础: gecko等加以管理: a/r a/p; a/r,a/p以活动为基础的管理: abm; activity based management管理上的: managerial铂为基础: platinum-based程为基础: process-based根据,以…为基础: be based on规则为基础: rules-based基于…;以…为基础: on the basis/grounds/understanding that角色为基础: role-based内容为基础: be specific and particular; content-based任务为基础: task-based以…为基础的: based以为基础: be ground ed upon