ABC法是一个以作业为基础的科学信息系统，它不仅是一种成本计算方法，更是一种成本管理的思想。
ABC method is a scientific information system based on operation. It is not only a way concerning cost calculation, but even a thinking of cost management.
作业是作业成本计算制度的基础和重点，因此，作业成本计算制度的第一步就是确定各种作业。
The activities are the basis and focus of activity-based costing; thus, the first step of applying activity-based costing is identifying activities.
作业是作业成本计算制度的基础和重点，因此，作业成本计算制度的第一步就是确定各种作业。
The activities are the basis and focus of activity-based costing; thus, the first step of applying activity-based costing is identifying activities.
应用推荐