成本动因分析法
成本动因分析法-
其三，以价值链分析法、成本动因分析法、作业成本法等来充实营销成本管理工具。
Thirdly , it emphasizes not only cost methods of managerial accounting but also other methods including value chain analysis and ABC etc.
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战略成本管理的脊背基本分析方法是价值链分析发、成本动因分析法；
The back basic analysis methods of strategic cost management are value chain analysis and cost driver analysis .