在我国，经过一些学者的介绍与研究，作业成本法也广泛被大家所了解。
ABC is understood widely in our country after some researchers introducing and researching.
但是在我国，实施作业成本法并取得成功的企业却很少。
But the enterprises that used ABC and succeeded are very few in our country.
最后总结出我国先进制造企业在实施作业成本法时需注意的问题。
In the end of the essay, it summarizes the question that the advanced manufacturing company of our country needs to pay attention to while implementing Activity-based Costing.
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