作业成本法在制造业的应用研究
Development & Innovation of Machinery & Electrical Products（2008）
Abstract
在参考国内外ABC文献,结合企业ERP实践的基础上,阐述作业成本法在中国制造业的应用原理。本文探讨了制造业现状,对制造业应用作业成本法的过程进行了深入的研究。
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Key words
manufacturing enterprise,application,activity-based costing
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