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会计中的cost centre/ cost unit/ cost driver三者如何分?
书上的定义:
cost centre: collecting places for costs before they are further analyzed.
cost unit: a unit of product or service to which cost can be related.
cost driver: a factor which causes a change in the cost of an activity
看定义好像都看得懂,但理解起来很吃力。能不能有比较具体透彻的解释?
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