并以工程项目施工成本为研究对象，分析工程项目施工引入作业成本法的可行性。

Regarding the cost of engineering project costruction as the object of study, the fisibility of applying ABC in engineering project construction is analyzed.

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以代理理论为分析框架，从职能和制度整合的角度，提出了作业成本法的组织设计、目标成本法的组织设计。

According to agency theory, the organization design is suggested for activity-based costing and target costing in the perspective of integrating their functions with systems.

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作业成本法中的作业分析方法就是一种较为科学实用的成本控制方法。

As one part of Activities Based cost Methods, Activities Analysis Methods are relatively scientific and practical for cost-controlling.

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