The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.

本文通过利用作业成本法对企业物流成本进行核算和分析，然后从作业管理等方面提出企业物流成本控制的思路和具体措施。

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While that approach ensured that ISPs did not take an active role in monitoring or filtering Internet-based activity, the recent move toward a two-tiered Internet - one in which the ISPs themselves dream of distinguishing between different content as a new revenue source - revived the notion that ISPs could be called upon to play a more active role in monitoring and blocking content.

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