So the new generation of cost management system—RCA that can extend and remedy ABC come into being at the opportune historic moment.
于是，作为作业成本法延伸与补充的新一代成本管理方法资源消耗会计应运而生。
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.
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。
During the last more than two decades management Accounting has focused it's attention on activity, and ABC has also become a cost management system that was been held in very high esteem.
管理会计在过去的二十多年来一直将其研究重点放在了作业上，作业成本法也成为备受推崇的成本管理方法。
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