...法核算过程中的缺点,对传统作业成本法进行了改进,在此基础上提出了时间驱动作业成本法 (time-driven activity-based costing)即TDABC。
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time driven activity-based costing 估时作业成本法
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Called TDABC (time-driven activity-based costing), it attempted to relate the measurement of cost to time.
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