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效率成本
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效率成本
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效率成本
一定时期内,企业在资金充裕并且原材料供应充足的情况下,根据企业部门、企业员工、生产设备和工艺流程等的生产效率的高低,体现生产周期的长短、管理费用的高低、产品数量的多寡和质量优劣的资金反应。
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