司法资源成本的分配和控制是影响司法效率的其他因素。
The distribution and control of judicature resource cost are the other factors affecting the judicature efficiency.
对企业辅助生产成本的分配，比较精确的方法是采用交互分配法。
The reciprocal method is an accurate approach to assign service departments to production departments.
而作业成本计算法为解决在新制造环境下间接成本的分配问题，提供了一条崭新的思路。
ABC can use to solve the problem of distribution of the indirect cost, at the same time it has offered a new train of thought.
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