ABC成本分析法(英文版 PPT 72页)
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EvolutionofABCConventionalcostingsystemsuseatwo-stageallocationprocess:1.servicedepartmentcostsareallocatedtoproductiondepartments.2.productiondepartmentoverheadcostsareallocatedtoproductsusingavolume-basedpredeterminedoverheadrate.Productcostsdon’tmakese
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