Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.

正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。

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Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.

目标成本管理和作业成本管理是较为先进的成本管理模式。

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The fifth part of the paper use a case of commercial bank to introduce the calculation of ABC, approve the ABC's advantage through comparing it with the traditional costing method.

在前述理论分析和论证的基础上，第五章采用一个实例演示了作业成本法在商业银行成本核算中的有关计算过程，通过与传统成本法的比较论证了ABC法运用于商业银行的优越性。

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