The research starts from the activity processes analysis, then defines activities, allocate costs, determines cost drivers, plausibly allocates the joint cost in the branch to specific clients and build up a complete set of ABC accounting system.

• 从业务流程分析开始，到定义作业，分配成本费用，确定成本动因，最后把营业部的共同成本比较合理的分配到具体客户，建立起一套完整的作业成本核算体系。