当把两模型结合起来考虑时，就可以发现成本动因优化模型是作业成本核算模型的前提和基础。
When take into account the two models, we will think out the cost-driver optimize model is the premise and base of the costing model.
在物流作业成本法的基础上，加进了基于物流时间的物流成本核算方法，构建了物流成本核算的T - A模型。
Based on logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.
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