| 2. | Cost accounting introduces appropriate cost management concepts , techniques and skills such as cost planning , cost behavior , cost estimation , and cost accumulation and allocation systems ( job , process and activity - based costing )
成本会计介绍了适当的成本管理概念、技术和技能，如：成本计划、成本特征、成本评估和成本积累和分配体系（职位、过程和作业成本） 。 |
