consumers 参考译文 基于活动成本法（Activity Based Costing，ABC）是一门会计技术，这种技 术使得组织可以确定由它生产的每个产品或服务的实际成本而不考虑组织的结 构。
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作业成本法对所有作业活动进行追踪动态的反映。
Activity based costing processes dynamic reflection by tracing all activities.
作业成本法弥补了传统成本核算方法的不足，将物流活动视为一系列有密切联系的作业集合体，以作业为基础，对物流成本进行动态反映。
ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.
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