The second stage is to analyze the ABC costing to sure the ABC costs are reasonable and improve the unreasonable costs, to achieve the ABM purpose.

• 第二阶段为分析ABC所建立之成本资讯，藉由分析成本资讯的过程中，发现成本是否有不合理之现象，并设法改良不合理之成本，达到ABM之目的。