????????????????? ??????? ????? ?????? ? ??????? ??????????????
???????? ????????? ?????????? ?????? ????? ??????: ?????? ????? ??????, ??????, ????????? ???????, ?????????? ?????? (cost pool), ???? ????????????? ??????. ??????? ?????????? ????????? (value chain). ??????????? ?????????? ?????? ??? (Time-driven ABC).
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