The principle of Costing Management is studied, and the main content and data origin are analyzed.

对基础数据管理原理进行研究，分析了基础数据的主要内容和数据来源。

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Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.

接着依据作业成本法系统操作的一般程序设计原则，设计了卷烟厂设备维修实施作业成本核算的程序。

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