竞争激烈的市场促使公司进入战略管理阶段。而价格竞争是竞争的重要表现之一,本文讨论的作业成本定价是在充分了解成本的基础上确定价格,这会使公司有竞争优势。 A highly competitive market forces the company into strategic management. The price competition is one of the important competitions. The pricing of the ABC discussed in this paper is to determine the price based on full understanding of the cost, which will give the company a competitive advantage.