实施井下作业成本核算不仅需要建立和完善内部管理制度，还要有必要的信息系统予以支撑。
Carrying out the cost calculation of underground activity not only needs to set up and perfect the inner management system but also needs information system to back it up.
同时，应用作业成本管理还需要计算机系统的支持，循序渐进，以点带面，分阶段予以推进。
At the same time, apply the activity-based cost management is still need the support of the computer system. And it must put forward step by step.
基于工作流管理系统、使用作业成本法提出建立面向PLE软件过程的成本管理系统的方法。
Based on workflow management system and using activity based costing method, this paper presented a way to create a activity based costing system oriented to PLE Software process.
通过调查和分析传统纺织品报价存在的问题，建立了采用作业成本管理法进行成本核算的快速报价系统。
The existing problems in traditional quotation for textile are surveyed. Based on operation cost management, the fast quotation system of cost calculation is established.
ABC法是一个以作业为基础的科学信息系统，它不仅是一种成本计算方法，更是一种成本管理的思想。
ABC method is a scientific information system based on operation. It is not only a way concerning cost calculation, but even a thinking of cost management.
ABC法是一个以作业为基础的科学信息系统，它不仅是一种成本计算方法，更是一种成本管理的思想。
ABC method is a scientific information system based on operation. It is not only a way concerning cost calculation, but even a thinking of cost management.
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