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.
在考虑如何降低间接成本时，将流程优化及成本动因结合起来，并以华北石油管理局为试点进行了详细的案例分析，论证实际推广的可行性。
The thesis is to expound & prove the feasibility of TC and ABC combination, based on detailed analysis of Huabei Petro. with its current cost management situation.
在考虑如何降低间接成本时，将流程优化及成本动因结合起来，并以华北石油管理局为试点进行了详细的案例分析，论证实际推广的可行性。
The thesis is to expound & prove the feasibility of TC and ABC combination, based on detailed analysis of Huabei Petro. with its current cost management situation.
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