Distinguishing between Activity-Based Costing (ABC) and Activity-Based Management (ABM) and the circumstances under which ABC becomes ABM in making strategic and operational decisions.

• 指出活动成本为基础的会计（ABC）和以活动为基础作管理（ABM）的区别，并在什麽情况下ABC变成ABM，应用于策略上及营运上的决定。