【CMA词汇每日一贴】Activity-Based Management

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Activity-Based Management   ：     Management and decision making method using activity based costing information in an effort to improve customer satisfaction and profits by enhancing activities that add value and reducing activities that do not add value to the customer.

作业管理     ：   运用作业成本法的信息进行管理和决策的方法，目的是通过强化能为客户 增值的作业、减少不增值的作业，来提高客户满意度和利润。