Absorption costing usually prevents underpricing. 歸納成本法通?？杀苊舛▋r(jià)過(guò)低。
As a decision-making support tool, ABM has more facing future adaptability and superiority over traditional costing management. 作為一種決策支持工具，作業(yè)成本管理法比傳統成本法有著(zhù)面向未來(lái)的適應性和優(yōu)越性。
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