那位兄弟帮忙翻译一下下阿~~~~（急！！）

越来越多的人已经认识到加强成本管理，提高经济效益，已经成为现代企业科学发展的有效运作方法，通过成本管理，来提高企业的综合管理水平。在新的制造环境下，即在计算机集成制造系统的大背景下，适时生产控制、全面质量控制、作业成本计算法应运而生。而作业成本法为解决在新制造环境下间接成本的分配问题，提供了一条崭新的思路和一整套系统的方法。作业成本会计是一种集成本计算与成本管理相结合的一种全新的会计管理模式，是一种先进的成本计算系统。他是建立在“作业”这一基本概念基础上的。作业成本法认为成本动因是决定成本发生、资源耗费的真正原因。本文针对某机械制造有限公司的实际情况，根据在实际运用作业成本法中的真实数据，与传统成本法进行对比分析，更形象具体的展现作业成本法的优势，从而探讨我国企业实行作业成本法的过程中出现的问题。
我这是论文载要哦，不能乱翻的呢，请不要用金山词霸翻译哦~~~谢谢合作！！！

More and more people have realized that to enhance cost management and to improve economic benefit have become an effective methods of operation in the scientific development of modern enterprise. That is to say, to improve the comprehensive management level of enterprise through cost management. In the new manufacturing environment, namely under the background of Computer Integrated Manufacturing System (CIMS), Just In Time Production, Total Quality Control and Activity-Based Costing have emerged because of demand. And Activity-Based Costing has provided a brand new idea and a set of systematic method to solve the problem of the indirect cost allocation arose in the new manufacturing environment. Activity-Based Costing is a new accounting management model, which is integrated cost accounting and coat management. It is an advanced cost accounting system based on the basic concept of “activity”. Activity-Based Costing regard cost-drivers as the main reason, which is determine the cost occurring and resource consumption.
This paper aiming at the practical condition in the Machinery Manufacturing Co. Ltd.. It compared the traditional cost with Activity-Based Costing to the real data in practical application of operational cost. Thus to display the advantages of Activity-Based Costing more vivid and concrete. In this way to analysis the problems that arose in the process of practicing the operation cost in Chinese enterprises.

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