第三部分是本文的主体——作业成本会计体系的设计。该章主要从三方面考虑：框架设计、系统设计和账表体系设计。
Chapter three focuses on the design of ABC accounting, including three aspects: frame designing, system designing, cost report designing.
根据作业成本会计的特点，账表体系主要有凭证设计、账簿设置和报表体系。
Owing to this the part includes source document designing account book designing cost report designing.
在审计项目管理体系的指导思想下，进一步设计开发了审计项目管理系统，全面提升会计师事务所的核心竞争力。
Project management in the cost of the audit, risk, quality, on the basis of quantitative analysis of accountant's firm the audit project management system is built.
应用推荐