So first, the author make clearer the theories supported VBM including Activity-Based Costing method, Strategic Cost Management and Balanced Scorecard.
首先，笔者对VBM的支持理论，包括作业成本法、战略成本管理及平衡计分卡等等进行了梳理。
参考来源 - 基于价值的管理研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Finally the article discusses the application of Activity-based Costing method (ABC) in logistics cost a…
最后探讨了作业成本法在物流成本细化与计算中的应用。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
传统的会计方法并不能准确的计量出物流成本，而作业成本法则可以弥补这一缺陷。
So the research of applying Activity-Based Costing method in purchasing cost management of manufacturing business has significance both in theory and practice.
由此可见，应用作业成本法进行制造企业采购成本管理的研究具有较强的理论意义和现实意义。
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