Activity Based Costing (ABC) is an (11) technique that allows an organization to determine the actual (12) 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 (13) modeling in conjunction with ABC to enable more effective business (14) design decisions.
In order to achieve the major goals of business process improvement, process simplification 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 (15) to cost out measurements to business simplification and process improvement.
（15）是（）
A.computers
B.managers
C.clients
D.consumers
参考答案：B
解析：
基于活动成本法(Activity Based Costing，ABC)是一门会计技术，可以使组织决定由该组织提供的，与每个产品和服务有联系的实际成本，而无须考虑组织结构。本章说明了ABC法的一些使用方法和使用ABC的好处。我们使用IDEFO活动建模，与ABC一起，使业务过程设计决策更有效。
为了达到业务流程改进、过程简化和改进的主要目的，FAA经理们需要充分理解那些由员工或机器执行的、贯穿整个组织的活动的成本、时间和质量。ABC法能使经理们估算出业务简化和过程改进的成本。