作业成本法采用更合理的标准分配成本，不但使成本计算结果更为准确，也带来了成本管理的革新和组织的优化。
Costing more reasonable use of the standard distribution cost, not only be more accurate costing, cost management has also brought innovation and organizational optimization.
作业成本法是一种先进的成本计算方法。
Activity-based cost analysis is the method analyzing the cost around activity.
作业成本法与传统的成本计算法的根本区别是对间接资源的分配标准不同，即以成本动因作为标准。
The difference between Activitybased Costing and the traditional costing calculation lies in the allotment criteria of the resource, i. e, it regards cost drive as the allotment criterion.
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