ABC classification model is adopted popularly as analytical tool in spare parts warehouse management information system of manufacturing firms.
库存控制ABC分类模型是目前流程序生产企业备件仓储管理信息系统中普遍采用的分析工具。
So the new generation of cost management system—RCA that can extend and remedy ABC come into being at the opportune historic moment.
于是，作为作业成本法延伸与补充的新一代成本管理方法资源消耗会计应运而生。
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.
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。
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