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ABC-EVA集成系统在电网企业预算中的应用

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摘要 传统的作业成本法忽视了企业的资本成本,本文将作业成本法与经济增加值整合,取长补短形成一个集成系统,并将其应用于电网企业的预算管理中,以提高成本预算的准确性。
作者 江立
出处 《行政事业资产与财务》 2014年第5期8-9,共2页 Assets and Finances in Administration and Institution
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