Design and establish Concurrent ABC system, which consisting main elements definition and confirmation, match of main elements and MRPII data, determine the proportion way, calculation and analyze of the overhead cost of product.

• 设计和建立并行ABC系统。 包括：ABC法成本要素的定义和确认，要素与MRPII信息的对应和统一，确定分摊方法，产品流程间接成本的计算和分析等；