Cost data treatment system involves the design of cost account , cost voucher , cost book , and cost statement . and on the basis of the design of abc cost - measuring syetem , a cased is used to veriefy it . at last , this article analysises the block in applying abc to chinese enterprises and the way to deal with it 其中,作業(yè)成本核算處理程序的設(shè)計包括成本計算對象和成本項目的確定、成本流程的設(shè)計、作業(yè)成本歸集和分配方式的設(shè)計、成本核算程序的設(shè)計;成本處理體系的設(shè)計包括成本核算帳戶設(shè)計、憑證設(shè)計、帳簿設(shè)計、成本報表設(shè)計。