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《Journal of Hunan Institute of Engineering》 2002-01
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Study on Cost Calculating Way and Reform Pattern

LUO Xian-jin (Hunan Industrial University of Worker,Xiangtan 411104,China)  
The characteristics,calculating steps,applicable conditions and disadvantages of the manufacturing cost way are analyzed in this paper.Both the concept of operation coot way and the calcucating steps of operating cost way are introduced in this paper.Some problems that wice probably appear when the way is applied in practice should be avoided.The key of changing cost calculating way is the change of traditional cost concept.
【CateGory Index】: F275.3
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