In contrast to traditional costing systems, the activity-based costing system has many advantages.

与传统成本计算制度相比较，作业成本计算制度具有许多优点。

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In view of the aforementioned advantages, many companies and other organizations have implemented the activity-based costing system.

正是基于上述的优点，许多公司和其他组织已经开始应用作业成本计算制度。

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Which of the following would be a reasonable basis for allocating the material handling costs to the units produced in an activity-based costing system?

在作业成本法中，以下哪一个是把材料处理成本分配到已完工产品中的合理基础？

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Setting up an activity-based costing system is a prerequisite for improving business processes and for any re-engineering programme (see article).

ECONOMIST: Idea