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註釋This dynamic text provides a practical, real-world approach to cost accounting, including substantial coverage of recent developments. Cost Accounting, 12e provides the essential background for those who will use accounting information as well as those who will prepare it. This edition continues the book's successful framework with early chapters devoted to thorough treatment of the elements of cost. Planning and control are recurring themes throughout the text as the authors provide special attention to decision-making and human behavioral considerations.