Activity Based Costing (ABC) is an (126) technique that allows an organization to determine the actual (127) 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 (128) modeling in conjunction with ABC to enable more effective business (129) 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 (130) to cost out measurements to business simplification and process improvement.

A．computers

B．managers

C．clients

D．consumers

通过调查，有 70%的教师不承认学生有隐私权，认为为了更好地了解学生，提高 教 学效果，可以拆看学生的信件。 教师可以拆看学生的私人信件吗？根据现行法律法规，说出理由。