2. 计算机
  3. Activity　Based　Costing(ABC)　is　an(66)technique　that　allows　an　organization　to　determine　the　actual(67)associated　with　each　produ

Activity　Based　Costing(ABC)　is　an(66)technique　that　allows　an　organization　to　determine　the　actual(67)associated　with　each　produ

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问题 Activity　Based　Costing(ABC)　is　an(66)technique　that　allows　an　organization　to　determine　the　actual(67)associated　with　each　product　and　service　produced　by　the　organization　without　regard　to　the　organizational　structure.　This　chapter　explains　some　of　the　uses　and　benefits　of　Activity　Based　Costing.　We　use　IDEFO(68)modeling　in　conjunction　with　ABC　to　enable　more　effective　business(69)　design　decisions.In　order　to　achieve　the　major　goals　of　business　process　improvement,　process　simplifica-　tion　and　improvement,　FAA　managers　need　to　fully　understand　the　cost,　time,　and　quality　of　activities　performed　by　employees　or　machines　throughout　an　entire　organization.　ABC　methods　enable(70)　to　cost　out　measurements　to　business　simplification　and　process　improvement.
选项 A、computers
B、managers
C、clients
D、consumers
答案B
解析
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