正是基于上述的优点，许多公司和其他组织已经开始应用作业成本计算制度。
In view of the aforementioned advantages, many companies and other organizations have implemented the activity-based costing system.
战略管理会计的平衡计分卡、基于作业成本计算法的作业管理方法，是企业战略管理的重要工具。
Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting.
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