然而在新的物流环境下，传统成本核算方法已显露不足。

But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.

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作业成本法的出现有效地弥补了传统成本核算方法的不足。

So Activity Based Costing makes up the deficiency of traditional way of measuring cost effectively.

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作业成本法弥补了传统成本核算方法的不足，将物流活动视为一系列有密切联系的作业集合体，以作业为基础，对物流成本进行动态反映。

ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.

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