阐述了作业成本法的基本概念、方法；
The subject of administration is a basic concept in the administration law.
作业成本法是一种先进的成本计算方法。
Activity-based cost analysis is the method analyzing the cost around activity.
而作业成本法正是适应这种要求而产生的。
Moreover, It can balance other performance requirement of the operating.
作业成本法的研究为成本管理提供了一个新思路。
Homework cost method of the research provides a new way of thinking for cost management.
作业成本法；工程项目施工；成本核算；成本管理。
Activity-Based Costing; Engineering Project Construction; Cost Management.
在我国，对作业成本法的应用只是停留在尝试阶段。
In our country, the application of Activity-based Costing just remains at the stage of attempt.
第二部分，对标准成本法与作业成本法融合的论述。
Part three has put forward the amalgamation of ABC and Standard Cost methods.
但是，作业成本法只是一个成本计算系统，而不是成本控制系统。
However, activity-based costing is a cost system, rather than cost control system.
但是，作业成本法只是一个成本计算系统，而不是成本控制系统。
However, activity-based costing is a cost system, rather than cost control system.
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