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。
In our country, the application of Activity-based Costing just remains at the stage of attempt.
在我国，对作业成本法的应用只是停留在尝试阶段。
In our country, the application of Activity-based Costing just remains at the stage of attempt.
在我国，对作业成本法的应用只是停留在尝试阶段。
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