The first we will get the message including activity, driver and overhead cost from MRPII The Integrating ABC system will compute the overhead cost of conduct and process, analyze and control the cost procedure at last.

• 系统依据MRPII中记录的大量的生产过程处理信息，统计出ABC法所需要的作业、动因和成本中心费用等，通过并行ABC系统进行产品和流程间接成本的计算，最后依据管理会计的思想对其分析和控制；