与传统的以成本为核心的核算体系不同，论文以系统的有效产出作为企业制定决策的目标。
Different from the traditional accounting system cored on the cost, the paper considers the system throughput as the aim of enterprises' strategy.
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.
在建立绿色GDP核算体系时要注意其系统性、层次性、局限性和近似性，有目的地选择合适的评价指标和计算方法。
While establishing the green GDP accounting system, we must pay attention to its systematization, gradation, limitation and approximation, and choose the fittest indices and methods.
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