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本文分析了科技型企业的特点,作业成本法在科技型企业实施的要点,科技型企业运用作业成本法实施步骤以及作业成本法向作业管理延伸的进一步思考。
This paper analyzes the characteristics of science and technology enterprises, ABC method in the implementation of science and technology enterprises, science and technology enterprises to use the method of implementation of operating cost method and the operation cost of the extension to the further thinking of homework management.