一、作业成本法作为一种新型的成本核算方法,提高了管理会计决策的相关性作业成本法独特的核算方法可以为企业的各项决策提供更加准确的成本信息。第一,利用这种准确、全面的成本信息可以使企业制定出更有竞争力的价格策略。第二,作业成本法的应用使成本归集对象多元化成为可能。 First, ABC as a new cost accounting method improves the relevance of management accounting decision. The unique accounting method of ABC can provide more accurate cost information for the decision-making of enterprises. First, using this accurate and comprehensive cost information enables companies to develop more competitive pricing strategies. Second, the application of ABC has made it possible to diversify the target of cost collection.