This chapter discusses the integrating mode between ABC and cost planning in five aspects: product target cost in full life circle, value engineering, centralized circle, headstream management, and product concept and management engineering technology.
阐述了作业企画成本法的基本内容,并从全生命周期条件下产品的目标成本、价值工程、中心实施循环、源流管理与产品观念以及管理工程技术等五个方面探讨了作业成本法与成本企画的整合模式。
参考来源 - 作业成本法的整合研究·2,447,543篇论文数据，部分数据来源于NoteExpress
I've come full circle on the gym question during my life.
我这辈子在健身房的问题上绕了一大圈，又回到了起点。
I'm glad I went back to India, and I'm glad to be back in the U.S. Life has come full circle but the center has shifted.
我庆幸回过印度，也很庆幸又回到了美国。生活就是一个圆，只是圆心在变。
Life is a circle, which is full of endless cycles and repetitions.
人生是一个圆，而生活则是无穷无尽的循环与重复。
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