本文还通过案例说明作业成本法在集中采购中的应用可以为商业银行在供应商的选择、评价及对供应商管理决策上提供相关可靠的信息。
By illustrating an example, the paper shows the application of ABC in centralized purchasing, which can provide Banks with reliable information to select, evaluate and manage suppliers.
提出现实中与成本相关的经营决策令人困惑的现象，分析了管理决策中需要什么样的财务成本信息。
The bewildering phenomenon in management 's decision making referring the cost is pointed out and the kind of finance cost information needed in management' s decision making is analyzed.
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