Bringing in economic value added(EVA) which takes the capital costs as the center and combining the two methods together as a new system,the defects of ABC can be effectively modified.

• 在作业成本法的基础上引入经济增加值的思想所构成的集成成本系统将资本成本纳入成本管理过程,能有效地弥补传统作业成本法的缺陷。