The development of modern service industry tends to diversity. The modern service industry, related to the traditional service industry, is more adaptable to the modern people and the requirement of the modern city development, and is the created and developed industry which has the content of high technology and high culture.
降低成本是企業管理的永恒的主題，在市場經濟的環境中，企業作為競爭主體，尤其是小微型企業，應樹立怎樣的成本控制觀念來支配企業的成本管理工作，這是壹個具有壹定的現實意義的問題。
The enternal theme of corporation management is to cut the cost. In the market-oriented economy, it is a practical problem that what concept of cost control should be formed for the company, as the competitor, especially for the microbusiness, to dominate the company's cost management.
在這篇論文中我們即將了解到針對小微型企業，如何通過學習作業成本管理及其相關管理知識來改善服務績效。
This essay will let us know how to improve service performance through learning Activity-Based Costing Management and related management knowledge, aiming at the microbusiness.
服務業涉及的範圍很廣，在這裏不局限於某些特定類型的服務，而是覆蓋了各類服務組織中運營管理人員所面對的決策問題，將服務的提供與組織的管理結合起來，強調運營經理不僅應該了解如何提供出色的服務，而且必須參與組織戰略、服務理念、組織文化的各個方面，實現組織的目標。
The field of service industry is wide, in which some specific services are not limited, and it covers the decision problems faced by the administrative staff in different service organization instead. It combines the service supply with the organization management and emphasizes that not only should management provide excellent service, but also has to participate in the all aspects of organizational strategy, service concept and organizational culture, and realize the organization's target.