That suggests that they should aim to compete on quality rather than cost.
这说明外企应采取质量竞争而非成本竞争。
However, activity-based costing is a cost system, rather than cost control system.
但是,作业成本法只是一个成本计算系统,而不是成本控制系统。
The report states that the value comes from business improvement rather than cost savings.
该报告声称价值源于业务的改进而非成本的节约。
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