From the case, it mainly shows that the cost reversion of ABC method is definite, which is also precise and reasonable for the production cost calculation.
通过实例表明作业成本法对于成本归属比较明确，从而使产品成本计算更精确合理，而且适用于一切生产企业。
From the case, it mainly shows that the cost reversion of ABC method is definite, which is also precise and reasonable for the production cost calculation.
通过实例表明作业成本法对于成本归属比较明确，从而使产品成本计算更精确合理，而且适用于一切生产企业。
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