作业成本法（Activity-based costing ,ABC）是以作业为中心，通过对作业及作业成本的确认、计量，最终计算产品成本的新型成本管理方法。
Activity-based costing (ABC) is a new cost management method that calculates the cost of products by identifying and measuring the cost of operations and operations.
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理论与实践结合，很好的文章。