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由于建筑施工企业在成本核算中的特殊性,本文就如何将作业成本法在建筑施工企业中应用进行了探讨,希望能够对建筑施工企业有所助益。
Due to the particularity of construction enterprises in costing, this paper discusses how to apply ABC in construction enterprises, hoping to be helpful to construction enterprises.