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。

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.

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作业是作业成本计算制度的基础和重点，因此，作业成本计算制度的第一步就是确定各种作业。

The activities are the basis and focus of activity-based costing; thus, the first step of applying activity-based costing is identifying activities.

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