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.
网络化制造是企业为快速响应市场需求和提高竞争力的一种先进制造模式。
The networked manufacture is a kind of advanced manufacturing mode of quickly response market requirement and enterprise competitive capability improvement.
敏捷制造是21世纪的先进制造模式之一，企业动态联盟则是这种制造模式的实现方式。
Agile manufacturing is one of advanced manufacturing mode in 21st century, and it becomes reality by dynamic allying of enterprise.
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