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本书是国外日渐流行的管理会计教材，从决策与控制角度对管理会计的有关内容进行了阐述，包括成本的实质、资本成本与资本预算、组织结构、预算及对成本系统的讨论等。本书作者是在国内极有影响的《实证会计理论...
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