本文从质量成本管理及质量作业流程两方面来构建作业质量成本管理体系。
This paper structure the activity-based quality cost management system from management of quality cost and quality activity.
本文还通过案例说明作业成本法在集中采购中的应用可以为商业银行在供应商的选择、评价及对供应商管理决策上提供相关可靠的信息。
By illustrating an example, the paper shows the application of ABC in centralized purchasing, which can provide Banks with reliable information to select, evaluate and manage suppliers.
对于作业成本管理的的实施通过成本计划、成本控制、成本核算和成本分析及考核等方面进行了讨论。
The advantage of ABC lies not only in the accuracy of cost calculation, but in advanced Activity-Based Management.
分析表明：作业成本管理提高了产品信息的准确性、供应商管理的有效性及客户赢利性分析的可靠性。
The ABCM enhances accuracy of product information, the validity of suppliers' management and the reliability of customer profitability analysis.
分析表明：作业成本管理提高了产品信息的准确性、供应商管理的有效性及客户赢利性分析的可靠性。
The ABCM enhances accuracy of product information, the validity of suppliers' management and the reliability of customer profitability analysis.
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