作业成本法亦称作业成本计算法或作业量基准成本计算方法(Activity-based costing,ABC),是以作业(activity)为核心,确认和计量耗用企业资源的所有作业,将耗用的资源成本准确地计入作业,然后选择成本动因,将所有作业成本分配给成本计算对象(产品或服务)的一种成本计算方法。 Activity-based costing (ABC) is also called activity-based costing (ABC). Activity-based costing (ABC) is a method that identifies and measures all activities that consume business resources. The resources to be consumed Costs are accurately accounted for in the job, and then the cost driver is selected, a cost calculation method that assigns all the job costs to the cost object (product or service).