在前述理论分析和论证的基础上，第五章采用一个实例演示了作业成本法在商业银行成本核算中的有关计算过程，通过与传统成本法的比较论证了ABC法运用于商业银行的优越性。
The fifth part of the paper use a case of commercial bank to introduce the calculation of ABC, approve the ABC's advantage through comparing it with the traditional costing method.
作业成本法与传统的成本计算法的根本区别是对间接资源的分配标准不同，即以成本动因作为标准。
The difference between Activitybased Costing and the traditional costing calculation lies in the allotment criteria of the resource, i. e, it regards cost drive as the allotment criterion.
传统成本法已经不能适应管理者的要求，作业成本核算与管理方法应运而生。
The traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.
作业成本法弥补了传统成本核算方法的不足，将物流活动视为一系列有密切联系的作业集合体，以作业为基础，对物流成本进行动态反映。
ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.
传统的会计方法并不能准确的计量出物流成本，而作业成本法则可以弥补这一缺陷。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
作业成本法的出现有效地弥补了传统成本核算方法的不足。
So Activity Based Costing makes up the deficiency of traditional way of measuring cost effectively.
作业成本法的出现有效地弥补了传统成本核算方法的不足。
So Activity Based Costing makes up the deficiency of traditional way of measuring cost effectively.
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