利用作业成本计算制度形成的成本信息能够反映生产经营的真实消耗情况，并促使管理当局做出正确的判断和决策。
The cost information coming from activity-based costing can reflect the real consumption of production and business, and assure the management making reasonable judgements and decisions.
在生产控制系统中，研究了需求决策控制、装配作业控制、零部件供应控制和库存控制的作用与内容。
In production control system, the functions and contents of demand decision control, assembling control, components-supplying control and stock control are studied.
企业内部的活动往往需要藉著协同作业来降低成本及提高决策的品质。
The actions in enterprises need cooperative working to reduce cost and improve the quality of decisions.
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