实施作业成本控制的作用包括()
A.有利于成本控制的精确化和科学化
B.有利于分清各作业中心的责任
C.有利于加强成本控制
D.有利于企业总目标的实现
E.有利于打破集权型的经济管理体制
正确答案是ABCDE
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