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This text focal point is introduced the contrast of traditional accounting cost control of how many big characteristics ( cost beneficial result reason thought , strategy cost concept , cost account and cost move because of the system management concept o
中文意思:
本文重点介绍现代成本管理的几大特点(成本效益理念、战略成本观念、成本计算、成本动因观念和成本的系统管理观念)以及与传统成本管理的对比,以体现现代成本管理的现实意义。


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