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文章在总结完全成本法和作业成本法两种常用的实际成本测算方法的基础上,结合社区卫生服务机构现状,在方法上进行新的探讨。
Based on the summarization of two commonly used methods of actual cost estimation, that is, the complete cost method and the activity-based costing method, the article makes a new discussion on the methods based on the status quo of community health service institutions.