Based on the general estimate and the analysis of the advantages of ABC, ABC is presented to be applied to cost accounting and ABM is introduced to strengthen the management of TPL.

• 于是在总体评价与分析作业成本法(ABC)的优势的前提下，提出用作业成本法来核算物流成本并适时引入作业分析法(ABM)来推动并强化第三方物流的管理；