The information produced by a management accounting system can include the expenses incurred in operating a department or the cost of providing a product, service, or activity.

管理会计系统生成的信息包含了一个部门的运作开支或者为提供一个产品，服务或举行一项活动而产生的成本。

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Activity-based costing allocates costing by activity, objectively illustrates the relationship between resource consumption and product cost, which keeps the result of cost accounting more accurate.

作业成本法以“作业”为载体进行成本的分配，客观地描述了资源消耗与产品成本之间的关系，使成本核算的结果更加准确。

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