cost management accounting的用法和樣例：
例句
- Distinguish between managerial and financial accounting.
區分管理會計和財務會計的區別。 - Activity-based cost management which belongs to cost management account cate yory has been used to check logistics cost in order to develop the cost management method in loystics.
摘要針對目前物流成本管理相對落後的現狀和企業物流成本核算中存在的缺陷，將成本管理會計範疇的作業成本法應用於企業物流成本核算中。
