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.

（12）是（）

A.activity

B.quality

C.cost

D.process

建筑工程安全生产管理必须坚持（）的方针，建立健全安全生产的责任制度和群防群治制度。

A、安全第一

B、预防为主

C、质量第一

D、质量为主