而作业成本计算法为解决在新制造环境下间接成本的分配问题，提供了一条崭新的思路。
ABC can use to solve the problem of distribution of the indirect cost, at the same time it has offered a new train of thought.
企业传统成本管理方法局限于对生产领域生产成本的控制，具有间接成本归集和分配方法的弱点。
The methods of traditional cost management of an enterprise is limited in the control of production cost in production field, whose weakness lies its indirect cost collection and allotting methods.
成本动因与相联系的实际资源消耗量的相关程度越高，间接成本分配的准确性越高。
The higher the relation between a cost driver and the actual consumption of associated activity, the greater the accuracy of the cost assignments.
利用已获取的成本动因的数量进行数学运算，可达到间接成本分配的目的。
Using the quantity of cost driver obtained, the mathematical operation is put forwarded to achieve the aim of assigning indirect cost.
成本会计对于间接成本采用不同的方法进行分配。
Cost accounting treats indirect overheads in varied ways. Quite often accountants pay much attention to the accuracy of the allocation of these indirect costs.
成本会计对于间接成本采用不同的方法进行分配。
Cost accounting treats indirect overheads in varied ways. Quite often accountants pay much attention to the accuracy of the allocation of these indirect costs.
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