指用以活动为基础的成本计算制度改观企业的经营，指导企业有效地实施能创造价值的活动，清除和精简不能创造价值的活动，进而高达提升效率和效益的目的。
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.