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ABC ʼnaQe a w w Ae TQM, Ea, Ω wi e Awaa. aa ABCe ⸥ aA saС aa wiw ai ie a. ѷ Ae ᬡ ʼne i a aa aa ʳ e¡ aa a awaС a⸥ aA i e,[2] ABCe ʼnee ѷi q i aa aie wʼni AaeA i cA a. ABCe ѷi AaС ʼneE ai eae aw eǡw Ae ai xeA bi a, ѷA ʼne i ae a aae ᬁ wa aa e a Aa, ie a ai e ѷa eie we wi a. e, ABC wс eЁi baС ᶁ Turney Strattone ѷ(Micro Activity) ѷ(Macro Activity)i aa ѷi wA eiǡ ѷi saa ѷi Aav, ᬁ ѷ we iA AA iwA ava.[8] ABCe b ѷe ᬡ ʼne Eae A be wз(cost behavior) wi ewaС aС a. ABCe ѷa Ae i aaС i e aa aʼnae A waС ea. ABCa a i qa ai xa e eA e 帢i i a. a iaae ai aae Aҁ e wi cA eA, wA aae aη xe i 嬡ae iAA e w ei aaAEa. q i餡 wbi ¥aС e aʼnaQe AΥa qA Eᴷi ae ᴡe ea. Ae ABC AwA eЁi ŵaС aa wʼn bi qei e e aeai iaͥa. a a(Process-Based Costing: PBC) q , , AΥa, ѷAaˢi wea. a aA e wwʼnwei ia͡ A⸥ aA e bwi aС, ABC PBC ai aСa ea. 2. aI aʼn e ea ѷe ae A ai ae AΩ w w ѷA e ai i e aa eA awE wa qaa ae a a wʼnA aae e⸥ aʼnaQɡ a ea. aʼne AA e A ᬡaA e wʼna w AA a i a, A Ae a qAᴡ ea. a ABCAe ѷ aaa iСa a ae {e aa Ae, AΩ wAe awE aiA I e a. e ABCe ѷi w w ʼneA eiAe wA b ѷ wЁ wi aaС gea. aa ai aa ѷ i e e a ae i Aaa ae wi wa a. e⸥ ѷ ᴡe Ae A aa w󴡷 ᴡa, e eA a 币 ѷ e awA aa i i Ai i ai a iae a. t`