作业成本控制是一种建立在作业成本法基础上的一种新型成本控制方法。

Activity based Costing control is a sort of new cost control method based on Activity based Costing.

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将作业成本控制理论应用于北京水工机械厂，进行了理论的适用性与可行性的研究。

The theory of the Activity-Based Cost Control is applied in water-pipe shop of Beijing hydraulic Machine Factory, and the result indicates that the theory is applicable and practicable.

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本文阐明了传统成本控制系统的特点及局限性，论述了作业成本控制对传统成本控制的改进。

This text the illustrates the characteristics and localization of traditional cost control system, and discusses the operation cost control to the improvement of traditional cost control.

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