Making use of the matrix theories, this paper researches on multi-cost drivers combination and representative cost driver identification to reduce the system complexity in implementing ABC process.
运用矩阵理论，研究abc系统实施过程中为减少系统复杂性所进行的多成本动因合并和代表成本动因的确定问题。
Making use of the matrix theories, this paper researches on multi-cost drivers combination and representative cost driver identification to reduce the system complexity in implementing ABC process.
运用矩阵理论，研究abc系统实施过程中为减少系统复杂性所进行的多成本动因合并和代表成本动因的确定问题。
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