一、作业成本管理概述作业成本管理是指企业利用作业成本计算所获得的信息进行作业管理,以达到不断消除浪费、实现持续改善、提高客户价值,并最终实现企业战略目标的一系列活动。具体来说,它是以成本动因理 First, an overview of operating cost management Activity-based cost management refers to the use of information obtained by the operating cost calculation for job management, in order to achieve continuous elimination of waste, to achieve continuous improvement and enhance customer value, and ultimately realize the strategic goals of a series of activities. Specifically, it is driven by cost