Analysis of product profitability is a foundation of product mix decision. A valid analysis is dependent on the accuracy and integrity of cost information.

产品盈利能力分析是产品组合决策的基础，而有效的盈利分析有赖于产品成本的准确性和完整性。

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The ABCM enhances accuracy of product information, the validity of suppliers' management and the reliability of customer profitability analysis.

分析表明：作业成本管理提高了产品信息的准确性、供应商管理的有效性及客户赢利性分析的可靠性。

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Furthermore, the analysis of the effect of product-mix's correlation on the optimal switching demonstrates that an increase in the correlation decreases the triggering level of relative profitability.

还分析了产品组合的关联程度对最优切换的影响，发现关联程度的增大将减小触发产品组合最优切换所需的相对获利能力。

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