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1·Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.

正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。

2·Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.

目标成本管理和作业成本管理是较为先进的成本管理模式。

3·The fifth part of the paper use a case of commercial bank to introduce the calculation of ABC, approve the ABC's advantage through comparing it with the traditional costing method.

在前述理论分析和论证的基础上，第五章采用一个实例演示了作业成本法在商业银行成本核算中的有关计算过程，通过与传统成本法的比较论证了ABC法运用于商业银行的优越性。

4·With the maturity of conditions, we believe that more and more companies will replace their traditional costing methods by ABC.

相信随着企业内外部条件的成熟，会有越来越多的企业运用ABC，以取代传统的成本核算方法。

5·Activity-based costing (ABC) is an advanced costing and management method. It can provide relevant and accurate cost information.

作业成本法是一种先进的成本计算和成本管理方法，能为企业提供相关和准确的成本信息。

6·Thus some new cost management methods have been being introduced into the business world, for example, Activity-based Costing (ABC) is one of them.

于是，多种新的成本管理方法开始进入人们视野，例如作业成本法。

7·As a method of cost control management, activity-based costing (ABC) was adapted to modern enterprises. enterprise concept and cost management concept was impelled.

作业成本法是适应现代企业而产生的一种成本计算方法。

8·Among the long theoretic studies, Activity-Based Costing (ABC )which can offer more accurate cost information for decision makes has received most attentions.

作业成本法在经过长期的理论研究后，凭借着其可以为管理决策提供更为精确的成本信息而受到了大家的认可。

9·Finally the article discusses the application of Activity-based Costing method (ABC) in logistics cost a…

最后探讨了作业成本法在物流成本细化与计算中的应用。

10·There are many applications of enterprise reference models and the activity based costing analysis (ABC) is just one of them.

作业成本分析(ABC分析)是广义企业参考模型体系框架中众多模型应用领域中的一种。