In the light of the composition and characteristics of SC cost management, the paper introduces cost budget management and intangiblecost cause and analyzes the two new modes.
'The intangible benefits... Cannot be reduced to some kind of short-term cost benefit-analysis, as though one is purchasing a piece of property or an expensive sports car,' she says.
她说,就像买房子或是昂贵的跑车一样,一些无形的好处是无法通过短期的成本效益分析得到体现的。
3
Intangible assets include land use rights and patents, and are initially recorded at actual cost.