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成本是商品经济的产物,是商品经济中的一个经济范畴,是商品价值的主要组成部分。成本管理作为成本会计日常管理的一部分在现代企业管理中起着举足轻重
Cost is the product of the commodity economy, an economic category in the commodity economy, and a major component of the value of the commodity. Cost management plays a decisive role in modern business management as part of cost accounting routine management