1;;;2;;;;3:;;:;;;45123465:;;;;3:;;7;81234(5),9;;;10:;1112131415161718.192021:ABC(ActivityBasedCostingApproach)221232425262728a)294PL3PL4PL30MRPMRPBOM31Q,RQRQ(R,S)S=(t+LT)+;;Q=S-I(t,S)tStS(t,R,S)3233A.BC.D.34VMI(VendorManagedInventory)JIMJIMVMIJIM()3536KaplanNorton1992???44???4(CDE)C.D.E12.(ABCD)A.BCD.13(ABCD)A.BCD.14.(BCD)BCD.15(ABCD)A.BC.D.16.(ABCD)A.B.C.D.