当我们面临对错的选择时，我们经常无意识的在生活中使用边际成本法则。
Unconsciously, we often employ the marginal cost doctrine in our personal lives when we choose between right and wrong.
本文还通过案例说明作业成本法在集中采购中的应用可以为商业银行在供应商的选择、评价及对供应商管理决策上提供相关可靠的信息。
By illustrating an example, the paper shows the application of ABC in centralized purchasing, which can provide Banks with reliable information to select, evaluate and manage suppliers.
作业成本法相对来说优点更多，是现代企业成本管理中成本计算方法的最佳选择；
The operation cost method relatively has more advantages, which is the optimal selection of cost calculation method in modern enterprise cost management.
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