As a decision-making support tool, ABM has more facing future adaptability and superiority over traditional costing management. 作為一種決策支持工具，作業成本管理法比傳統成本法有著面向未來的適應性和優越性。
Applying the standard study and case analysis, this paper studied the ABCM by comparing the differences between the traditional cost management and the ABC management. 本論文主要採用規範研究與案例研究相結合的方法，通過傳統成本管理理論和作業成本管理理論的比較，引入了作業成本管理模式的研究。
