然而在新的物流环境下，传统成本核算方法已显露不足。
But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
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.
相信随着企业内外部条件的成熟，会有越来越多的企业运用ABC，以取代传统的成本核算方法。
With the maturity of conditions, we believe that more and more companies will replace their traditional costing methods by ABC.
由于陶瓷制造生产工艺的特殊性，传统的产品成本核算方法难以奏效。
The methods of traditional cost calculation are not useful, due to the particularity of manufacturing technology in ceramic industry.
而目前，在传统的成本核算方法下，我国企业的物流成本就像一座冰山，与实际发生值相差甚远。
But at present, by using the traditional cost accounting method, the logistics cost of enterprises of our country is just like an iceberg, very differently with the actual cost.
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.
一个成功的内部转移价格不仅仅要适应企业自身的成本核算机制，又要尽可能避免传统成本计算方法下转移定价所带来的弊病。
A successful mechanism of transfer price can be seasoned with the company costing system, at the same time, it can overcome the inherent shortcomings of the traditional costing system.
长期以来，传统成本法一直是企业主要的成本核算方法。
In a long time, the traditional cost accounting is always the leading cost accounting method of most companies.
长期以来，传统成本法一直是企业主要的成本核算方法。
In a long time, the traditional cost accounting is always the leading cost accounting method of most companies.
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