求翻译：有些实行战略成本管理的企业，用作业成本法来进行成本核算，虽然这种方法能更准确地分配车间的间接成本，并最终核算企业的产品成本，可实际操作困难，工作量大，并且作业成本法很容易专注于作业本身的效率，造成单纯改善作业而忽略价值链整体的缺陷是什么意思？

Some enterprises implement strategic cost management, activity-based costing costing While this approach can be more accurate allocation of indirect costs of the workshop, and the final accounting of the cost of products that can actually be difficult to operate, heavy workload and job The cost of t

There are some strategic cost management of the business, the job cost accounting method, although this method can be more accurately allocate indirect costs of the workshop, and final accounting of the costs of the products business, operational difficulties, heavy workload, and the job cost can ea

Somewhat implements the strategic cost management the enterprise, carries on the cost accounting with the cost of operation law, although this method can assign the workshop accurately the overhead costs, finally and calculates the enterprise the product cost, but the actual operation difficulty, th

Some enterprise strategic cost management, cost accounting using activity-based costing to, although this method more accurately allocate indirect costs of the workshop and final accounting the product costs, operational difficulties, heavy workload, and activity-based costing is easy to focus on th

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