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selecting the appropriate starting point for building the logical starting point as the basis of the theoretical framework of management accounting.
Chapter IV focuses on the content of the management accounting standardization problems.In recent decades, management accounting research was out of the infinite expansion of the trend, many content exist duplication and cross with the research of cost management and financial management, this phenomenon is not only negative self-development of management accounting, and also contributed to the teaching waste of resources. How to define the co
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