随着企业管理的不断深化，现行财务会计采用的全部成本法在某些方面已不能适应企业内部管理的需要。
Due to the deeping of business management, absorption costing being adopted in current finacial accounting don't satisfy the needs of the internal business management in some aspects.
采用现行市价法评估单项资产的价值是市场价值，采用重置成本法评估单项资产的价值主要是非市场价值。
Value derived by Comparison Approach is market value, while value obtained by Depreciated Replacement Cost (DRC) is mainly non- market value.
现行企业物流成本核算中普遍存在因对物流成本认识不足并进而导致计算不准确的问题，利用作业成本法进行物流成本核算则可有效弥补其不足。
The problem in the logistics costs accounting is the inaccurate calculation for lack of the knowledge about logistics costs, and the activity-based accounting can solve it.
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