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本书系统而明晰地阐释了管理会计的概念及应用。全书围绕商业活动组织内容，强调商业行为的现实性，兼顾了对管理会计程序的介绍和对决策的强调；应用了大量当今美国知名企业的真实案例阐释了管理会计理论和方法在...
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