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通过对作业成本法的发展历史的整理,以及对其产生动因及优越性的分析,不仅有助于对作业成本法有了进一步的了解,而且有助于企业决定是否运用作业成本法进行日常的运做和管理。
The analysis of the history of ABC’s development history and its motivation and superiority not only help to understand ABC more, but also help enterprises to decide whether to use ABC to conduct daily Shipment and management.