They think the current ABCsystem is arbitrary and not based on any scientific evidence.
他们认为现行的ABC级系统是武断的，没有任何科学依据。
2
The last arrangement probes in some theory problems on how to establish ABCsystem based on resource plan for enterprises in Port industry.
第三层次探讨了基于企业资源计划下的作业成本法在港口企业应用的理论问题。
3
In this paper, a new ABCsystem designing and activity dictionary report building were introduced, as well as make cost decision based on activity dictionary report.