本法成本低，效果好，处理是成功的。
This treatment has been proved successful due to its lower cost and better results.
但是在我国，实施作业成本法并取得成功的企业却很少。
But the enterprises that used ABC and succeeded are very few in our country.
但是在我国，实施作业成本法并取得成功的企业却很少。
But the enterprises that used ABC and succeeded are very few in our country.
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