借鉴上述情况，但是，是一个很好的基础上猜测许多不同类型的意见。
Drawn above, however, is a good guess based on many different types of observations.
鉴于上述情况，笔者尝试借鉴一种全新的成本管理方式——战略成本管理以解决营销成本管理存在的问题。
Accordingly, in this article, we use a whole new cost management method is called strategic cost management for dealing with the problems above.
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