Based on the comparison of cost information provided by the integration system and the traditional costing system, it is found that combined use of ABC and EVA is a more effective tool of strategic decision.

• 通过对整合系统与传统成本法各自提供的成本信息的比较，论证作业成本法与经济增加值的结合使用是一个更有效的战略决策方法。