Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.

正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。

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The accounts are the language of the cost accounting, whose design is the critical factor of the effective costing.

成本会计账户是成本会计的工作语言，其设计的好坏是成本会计核算能否有效运行的关键。

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The mode of traditional costing measurement is grafted on the account system of accounting.

传统成本计量模式是嫁接在会计账户系统之上的。

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This will raise the price in the original location, lower it in the second, and things will always end up costing the same (accounting for transport costs) everywhere.

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It will do all the work of a business, its scientific calculations, its routine office accounting, and its occasional costing analyses as each comes round, and it will take in its stride all the awkward exceptions that crop up in every batch of routine calculations.

ECONOMIST: The business world

The development of business accounting software programs has made the introduction of activity-based costing more feasible.

ECONOMIST: Idea