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物质流成本会计
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物质流成本会计
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理学
物质流成本会计
释
material flow cost accounting;MFCA
物质流成本会计
将企业生产过程中产生的合格品和不合格品的综合成本分离核算,利用物量和货币两种单位同时计量物料的流量和存量的方法。
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