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本文探讨了铁路工务维修管理中实施作业成本法的难点,分析了完善作业成本法应注意的几个问题,最后,提出了完善作业成本法的对策建议。
This article explores the difficulties in implementing ABC in railway maintenance and management, analyzes several problems that should be paid attention to in improving ABC, and finally puts forward some countermeasures and suggestions for improving ABC.