From studying and summarizing the evolution of cost management and analyzing the forming background of Activity-Based Cost Management (ABCM), part one provides the comprehensive research on the ABCM theory.

• 本文开首从研究总结成本管理的历史进程和分析现代成本管理模式形成的背景入手，就作业成本管理(ABCM)模式的基本理论展开了详细研究。