抄録
Activity-based costing(ABC)was proposed in the latter of 1980s as a method to measure product costs more accurately than the trditional costing. Advocators of Activity-based management(ABM) instituted that cost information from ABC should be used for improvement of the business prosess from the strategic viewpoint rather than measuring product profitabilities.An integrated approach is proposed in this article to measure product costs based on activities and to provide information for imporoving the strategic activities.
