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基于作业成本法及市场化的大型煤业集团全面预算管理实践探索
任树明, 王元生, 雷笑笑
Exploring the practice of comprehensive budget management in large coal industry groups based on activity based costing and marketization
Ren Shuming, Wang Yuansheng, Lei Xiaoxiao
煤炭经济研究 . 2022, (12): 73 -78 .