Decision makers can compute the equal-cost volume of cost-driver activity by setting two cost function equations equal to one another and solving for the volume level. 決策者可以計算成本動(dòng)因作業(yè)的等成本產(chǎn)量，通過(guò)建立兩個(gè)價(jià)值函數等式，使其相互相等，進(jìn)而得到產(chǎn)量水平。
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