作业成本法是一个以作业为基础的管理信息系统,通过时企业作业活动的动态追踪和反映,计量成本和资源的耗费,区分作业的性质,进行过程的改善和过程的革新,体现作业的过程管理,以达到降低成本,实现企业价值最大化,提升企业市场竞争力的目的,从成员企业的实践证明,作业成本法在商业企业同样是有所作为的。 Activity-based costing is a job-based management information system that tracks and reflects the activities of enterprises, measures cost and resource consumption, distinguishes the nature of work, improves the process and renovates the process, and reflects the process of work Management, in order to achieve the purpose of reducing costs, maximizing the value of the enterprise and enhancing the market competitiveness of the enterprise. The practice of the member enterprises proves that the ABC method also makes a difference in commercial enterprises.