作业成本法的定义Activity Based Costing involves defining relevant activities and relating all overhead costs to these activitiesDiscount cash flow analysis is based on the underlying assumption that tomorrow’
作业成本法（Activity Based Costing）是一种会计方法，它涉及到定义相关的活动，并将所有的间接成本与这些活动相关联。通过这种方法，可以更准确地确定产品或服务的成本，并且可以帮助企业更好地管理和控制成本。
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