After a survey and evaluation of ABC, this paper standardices the operating programme and constructs the calculation mode of the activity cost by positive analysis.

• 论文考察了ABC的理论基础，规范了ABC的运行程序，对ABC法作了客观的评哈尔滨工程大学博士学位论文价，构建了作业成本计算模型，并进行了实证分析。