中文摘要：

作业成本法是近年来在西方国家得到广泛关注的一种新型成本计算方法。其目的是运用以“作业”为核心的管理思想，把管理重心深入到作业层次，为产品的合理定价提供依据。介绍了作业成本法产生背景及原理，建立了基于作业成本法的武器装备定价模型，分析了其适用性，为武器装备的定价提供了借鉴。

英文摘要：

Activity-Based Costing is in recent years to get a kind of new costing method, of extensive concern at western nation. Its purpose is an usage the management that regards＂ homework＂ as the core thought, going deep into the management center of gravity to the homework layer, providing the basis for the reasonable list price of the products. The article introduced ABC creation background and principles,building up according to the weapon material list price model of ABC, analyzing its applicability, providing to draw lessons from for the list price of weapon equipment.