Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.
同时标准成本法在管理上的优势又为作业成本的运用提供了一大突破口。
Author analyze how to write the budget based activity-based costing, and how to write standard activity cost, and how to analyze.
分析了如何编制作业预算，如何制订标准作业成本制度和进行差异分析。
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