... 弹性预算差异Flexible-budget variance 产品全部成本Full costs of the product 目标一致性Goal congruence ...
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Marxs sunk costs are defined as inability to realize in the market the full value of their product and the residual value of capital investment.
虽然马克思没有使用沉淀成本这一概念，但已认识到沉淀成本的本质特征——成本补偿或价值实现问题。
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