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定额成本计算法的不足与改革的初探
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Journal of Finance and Economics Vol. 13, Issue 05, pp. 42 - 45 (1987)
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管一民. 定额成本计算法的不足与改革的初探[J]. Journal of Finance and Economics, 1987, 13(5): 42–45. 
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1987, Issue 05
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