最后是本文的重点部分，即作业成本法在汽车制造企业中的应用。

Finally, we come to the key part of this thesis that is the application of the operating cost method in the automobile manufacturing enterprise.

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最后，成本法的应用要求相当详尽，尤其在估算更新重置成本或复原重置成本时，显然这样做非常耗费时间和金钱。

Finally, use of the cost approach can be rather detailed, especially when estimating replacement or reproduction cost. This detail can obviously be very time-consuming and expensive.

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最后，就作业成本法在实际应用中如何与财会系统融合，进行物流成本核算体系的设计加以论述。

Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems, the design of logistics cost accounting system.

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