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。

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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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It turns out, ABC is a preferred method for debtor companies backed by venture capital to satisfy creditors, because it allows such firms to preserve their assets while staying viable long enough to find a buyer for those assets.

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