But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.

然而在新的物流环境下，传统成本核算方法已显露不足。

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But at present, by using the traditional cost accounting method, the logistics cost of enterprises of our country is just like an iceberg, very differently with the actual cost.

而目前，在传统的成本核算方法下，我国企业的物流成本就像一座冰山，与实际发生值相差甚远。

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ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.

作业成本法弥补了传统成本核算方法的不足，将物流活动视为一系列有密切联系的作业集合体，以作业为基础，对物流成本进行动态反映。

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