In this paper, a new differential ABC method used in profit analysis and cost budgetanalysis is proposed.
传统成本法容易造成产品成本信息失真，不利于盈利分析和预算分析；
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The dispersion penalty of VSR-1 optical link was calculated by this approach. The result can be used as the reference for the worst-case VSR-1 link budgetanalysis.