Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.

目标成本管理和作业成本管理是较为先进的成本管理模式。

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

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。

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Such tools as JIT, Business Process Reengineering (BPR), Activity-Based Costing (ABC), would greatly facilitate the rationalization of hospital logistics.

准时制(JIT)、业务流程重组(BPR)、基于活动的成本分析(abc)将为医院物流合理化提供有力工具。

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