所以作业成本计算法应运而生。
Therefore activity based-costing arises at the historic moment.
而作业成本计算法为解决在新制造环境下间接成本的分配问题，提供了一条崭新的思路。
ABC can use to solve the problem of distribution of the indirect cost, at the same time it has offered a new train of thought.
战略管理会计的平衡计分卡、基于作业成本计算法的作业管理方法，是企业战略管理的重要工具。
Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting.
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