作业是作业成本计算制度的基础和重点，因此，作业成本计算制度的第一步就是确定各种作业。

The activities are the basis and focus of activity-based costing; thus, the first step of applying activity-based costing is identifying activities.

youdao

作业是作业成本计算制度的基础和重点，因此，作业成本计算制度的第一步就是确定各种作业。

The activities are the basis and focus of activity-based costing; thus, the first step of applying activity-based costing is identifying activities.

youdao