As the concept of order-cost is put forward, the production cost and service cost gather and compose the order-cost. The application of activity based costing, provides foundation on which companies can follow, control and can make correct appraising of order-cost.
订单成本概念的引进，将产品生产成本和服务性成本统一在订单成本下，而作业成本法的应用，为企业对订单成本进行全程跟踪管理、控制和考核提供了科学依据。
参考来源 - 选煤厂订单作业成本管理研究·2,447,543篇论文数据，部分数据来源于NoteExpress
驱动成本的关键变量是订单的大小和类型、特殊订单与标准订单等等，而不是在于高忠诚度还是忠诚度不同的客户。
The key variables driving cost are size and type of order, special versus standard order, and so on, not high-loyalty versus divided-loyalty customers.
在表的末尾，添加一个包含订单的总成本的行。
At the end of the table, add a row containing the total cost of the order.
企业希望降低流程的成本，但是无法确定每个订单的具体成本。
The business wants to reduce the cost of the process, but does not know for sure how much it costs per order.
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