The complexity of various cost factors is reduced through application of Activity Based Costing(ABC) method. The benefits of low level activities, both tangible and intangible, are hierarchically aggregated into higher level activities.

• 为了降低各种成本因素的复杂性，该方法采用了ABC法（基于活动的成本核算法），将底层活动的效益，包括可计量的和不可计量的，都有层次地集结进较高层的活动中。