作业成本法是一种先进的成本计算方法。
Activity-based cost analysis is the method analyzing the cost around activity.
但是,作业成本法只是一个成本计算系统,而不是成本控制系统。
However, activity-based costing is a cost system, rather than cost control system.
但是,作业成本法只是一个成本计算系统,而不是成本控制系统。
However, activity-based costing is a cost system, rather than cost control system.
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