As the advanced method of cost management, ABC has attracted wide attention. It is very important to implement ABC well.
作为先进的成本管理方法，作业成本法受到愈加广泛的关注，而如何更好地实施和应用作业成本法就愈发重要。
Because the most important spare parts can not be distinguished from ordinary spare parts only using ABC classification, a new method, ABC classification based on AHP, is provided in this paper.
针对ABC分类在设备维修备件管理中不足以区分重点备件的缺陷，将层次分析法与ABC分类相结合应用于设备维修备件的分类。
Because the most important spare parts can not be distinguished from ordinary spare parts only using ABC classification, a new method, ABC classification based on AHP, is provided in this paper.
针对ABC分类在设备维修备件管理中不足以区分重点备件的缺陷，将层次分析法与ABC分类相结合应用于设备维修备件的分类。
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