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.
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。
The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。
But in china, not only Activity-Based Costing but also Activity-Based Costing management research is still in the phases of theory research and test.
与这些国家相比，我国无论是作业成本计算还是作业成本管理的研究还是处于理论研究和试点应用阶段。
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