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(yè)成本管理法比傳統成本法有著(zhù)面向未來(lái)的適應性和優(yōu)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. 本論文主要采用規范研究與案例研究相結合的方法，通過(guò)傳統成本管理理論和作業(yè)成本管理理論的比較，引入了作業(yè)成本管理模式的研究。
