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ABC是一个开放的系统,可以循序渐进的实施。国内的制造性企业可以基于现有的条件,像HY公司一样,用ABC思想来改善成本核算体系,逐渐提高成本管理的精细化程度。
ABC is an open system that can be implemented step by step. Based on the existing conditions, the domestic manufacturing enterprises can use ABC to improve the cost accounting system like HY, and gradually improve the refinement of cost management.