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在市场经济体系中,“成本”是每个企业最关注问题之一。无论是在理论探究上还是方法实施上的研究成果都明确的证实,全面的现成本预算已经成为企业成本控制的精髓所在。
In a market economy, “cost ” is one of the most important issues for every business. The results of both theoretical and methodological studies clearly confirm that a comprehensive current cost budget has become the essence of enterprise cost control.