【摘要】 科技发展和市场竞争 ,是作业成本法 (ABC)产生及发展的根本动力。ABC在商业、金融、交通运输业、公用事业等行业的推广应用 ,在世界范围的发展说明了它提供的准确成本信息 ,能提高经济组织的市场竞争力和盈利能力。ABC和ERP的融合会使ABC研究上一个新台阶。实践说明 ,中国企业可以并能成功的应用ABC。更多还原

【Abstract】 The technological development and market competition are the basic driving forces for generating and promoting ABC. The popularization and application of ABC in the fields of commerce, finance, transportation industries and public facilities and the world-wide development of ABC suggest that the ABC could provide accurate cost information, enhance enterprises’ competitiveness and profitability. The integration of ABC and ERP will inevitably contribute to the advance of ABC. Practices show that Chinese enterprises are in a position to employ ABC successfully.更多还原