Activity -based costing

• 作业成本法

Activity -based costing的用法和样例：

例句

1. Absorption costing usually prevents underpricing.
   归纳成本法通常可避免定价过低。
2. As a decision-making support tool, ABM has more facing future adaptability and superiority over traditional costing management.
   作为一种决策支持工具，作业成本管理法比传统成本法有着面向未来的适应性和优越性。