Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.
正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。
2
To ensure the effective and efficient operation of the organization, management should recognize that the output of one process may become the input to one or more other processes.
为了确保组织有效和高效地动作，管理者应当认识到一个过程的输出可以成为某一个或更多其他过程的输入。
3
Performance assessment is a value for measuring input and output of human resources, and a management rule for fair competition.