ABCM is an effective means to promote staff enthusiasm and initiative,as well as scientific management and financial responsibility in an everchanging environment.

• 该文构建的基于作业成本管理的企业经济责任考评体系；适应市场动态发展环境的需要；是调动员工积极性、主动性；促进企业科学管理的有效手段；为新环境下企业经济责任考评提供了新思路.