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本文以某型民用飞机为例,基于ABC作业成本法对飞机研制生产的成本管理和控制进行研究。可为国内航空工业企业民用飞机研制生产的成本管理和控制提供有价值的参考。
In this paper, a type of civil aircraft, for example, based ABC ABC method of aircraft manufacturing cost control and research. It can provide valuable reference for the cost management and control of civil aircraft development and production in domestic aviation industry.