Firstly , the target cost of product is product life cycle cost ( lcc ) calculated with the principle of abc . secondly , managing activity help to design manufacturing line reasonably and promote reengineering ( re ) . thirdly , abb can forecast the quantity 、 acquisition and consuming way of resources accurately and help management authority < wp = 8 > to acquire and use these resources 作業(yè)預(yù)算( abb )對(duì)目標(biāo)成本規(guī)劃的支持表現(xiàn)在:第一,產(chǎn)品的目標(biāo)成本是依作業(yè)成本計(jì)算原理計(jì)算的生命周期成本( lcc ) ;第二,管理作業(yè)以合理設(shè)置生產(chǎn)組裝線和推動(dòng)工程再造( re ) ;第三, “精確”地預(yù)計(jì)資源消耗量和取得、消耗方式,以至更有效地獲取和使用這些資源。