Chapter three focuses on designing the form of Activity Based Cost System (ABCS), which is composed by the ABC, ABCM and performance value system.

• 作业成本体系的框架设计是文章论述的第三个问题。 作业成本体系框架由作业成本计算体系的设计，作业成本管理的设计以及业绩评价系统三部分组成。