Because of the difficulties, our commercial banks should absorb the idea of Activity Based Manager (ABM) at first before the using of ABC, and then they can get more advantages.

• 同时指出，由于客观条件的限制，目前我国商业银行在采用ABC法时有必要首先吸收成本管理(ABM)的有关思想，达到业务流程优化、成本控制效益化的管理目标。