作业成本法采用更合理的标准分配成本，不但使成本计算结果更为准确，也带来了成本管理的革新和组织的优化。
Costing more reasonable use of the standard distribution cost, not only be more accurate costing, cost management has also brought innovation and organizational optimization.
作业成本法是一种先进的成本计算方法。
Activity-based cost analysis is the method analyzing the cost around activity.
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.
根据作业成本法在现有物流管理领域中应用的可行性、成熟度论述了如何将作业成本法应用在物流成本计算当中。
According to the feasibility and maturity of Activity-Based Costing applying to logistics, discuss how to apply Activity-Based Costing to calculate logistics costs.
但是，作业成本法只是一个成本计算系统，而不是成本控制系统。
However, activity-based costing is a cost system, rather than cost control system.
作业成本法相对来说优点更多，是现代企业成本管理中成本计算方法的最佳选择；
The operation cost method relatively has more advantages, which is the optimal selection of cost calculation method in modern enterprise cost management.
信用卡客户贡献度评价模型，以贡献等于收入减去成本为依据，在客户间接成本计算中采用作业成本法。
The model of credit card's customer contribution is designed according to that contribution equal to income subtract cost. The ABC is used to calculate indirect customer costs.
作业成本法是一种先进的成本计算和成本管理方法，能为企业提供相关和准确的成本信息。
Activity-based costing (ABC) is an advanced costing and management method. It can provide relevant and accurate cost information.
作业成本法是适应现代企业而产生的一种成本计算方法。
As a method of cost control management, activity-based costing (ABC) was adapted to modern enterprises. enterprise concept and cost management concept was impelled.
通过实例表明作业成本法对于成本归属比较明确，从而使产品成本计算更精确合理，而且适用于一切生产企业。
From the case, it mainly shows that the cost reversion of ABC method is definite, which is also precise and reasonable for the production cost calculation.
作业成本法不仅仅是一种先进的成本计算方法，更是一种成本控制和企业管理手段。
Activity-based Costing is not only a kind of advanced method about cost computing, but also a kind of cost control and method of enterprise's management.
作业成本法不仅仅是一种先进的成本计算方法，更是一种成本控制和企业管理手段。
Activity-based Costing is not only a kind of advanced method about cost computing, but also a kind of cost control and method of enterprise's management.
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