This paper concentrates on contemporary topical issues such as activity-based techniques, throughputaccounting, economic value added, business process re-engineering and the balanced scorecard.
课程着重于当代热点问题，如基于活动的技术，吞吐量会计，经济增加值，业务流程再造和平衡计分卡。
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Different from the traditional accounting system cored on the cost, the paper considers the system throughput as the aim of enterprises' strategy.