This article discusses the method of MRP ⅱ costing from the object and the element of costing and the method of cost admeasurement as well as the costing based on activity cost idea.

  • 本文从成本核算对象、成本核算要素、成本分配方法以及成本计算办法等层面,探讨了基于作业成本思想的MRPⅡ成本核算方法。

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