作业成本信息的分析利用包括增值与非增值作业成本信息分析，作业效率与流程效率分析，作业链成本分析以及作业能力利用情况分析等几个方面。
Activity-Based Costing analysis include value-added and non-value-added ABC information analysis , activ - ity and process efficiency analysis , activity chain cost analysis and activity capability utilization analysis etc.
非增值成本