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.
通过对物流作业模型的分析，提出了物流成本计算的方法。
Through an analysis of the logistics homework model, has proposed the cost calculation method...
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.
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.
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