正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。

Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.

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战略管理会计的平衡计分卡、基于作业成本计算法的作业管理方法，是企业战略管理的重要工具。

Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting.

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管理会计在过去的二十多年来一直将其研究重点放在了作业上，作业成本法也成为备受推崇的成本管理方法。

During the last more than two decades management Accounting has focused it's attention on activity, and ABC has also become a cost management system that was been held in very high esteem.

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