指用以活动为基础的成本计算制度改善企业的运营，指导企业有效地执行能创造价值的活动，消除和精简不能创造价值的活动，从而达到提高效率和效益的目的。

Using an activity-based costing system to improve the operations of an organization.

Many managers will attempt to use an activity-based costing system to identify the source of deficiencies in the system. once the deficiency is identified, the manager can then attempt to correct it to improve efficiency.