信用卡客户贡献度评价模型，以贡献等于收入减去成本为依据，在客户间接成本计算中采用作业成本法。
The model of credit card's customer contribution is designed according to that contribution equal to income subtract cost. The ABC is used to calculate indirect customer costs.
ABC法是一个以作业为基础的科学信息系统，它不仅是一种成本计算方法，更是一种成本管理的思想。
ABC method is a scientific information system based on operation. It is not only a way concerning cost calculation, but even a thinking of cost management.
而作业成本计算法为解决在新制造环境下间接成本的分配问题，提供了一条崭新的思路。
ABC can use to solve the problem of distribution of the indirect cost, at the same time it has offered a new train of thought.
而作业成本计算法为解决在新制造环境下间接成本的分配问题，提供了一条崭新的思路。
ABC can use to solve the problem of distribution of the indirect cost, at the same time it has offered a new train of thought.
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