作业成本管理(Activity—Based Costing Management,简写为ABCM)是把管理重心深入到作业层次的一种新的管理理念,是作业成本计算的延伸与升华。作业成本管理通过对作业及作业成本的确认、计量,最终计算产品成本,同时将成本计算深入到作业层次,对企业所有作业活动追踪并动态反映,进行成本链分析,包括 Activity-Based Costing Management (abbreviated as ABCM) is a new management philosophy that focuses on management to the job level. It is an extension and sublimation of job cost calculation. Activity-based cost management through the confirmation of operations and operating costs, measurement, the final calculation of product costs, and cost calculations will be deep into the job level, all the operations of the enterprise to track and dynamically reflect the activities carried out cost chain analysis, including