In the business and commercial activities of the business survives multiple items costs such as the cost of sales, the genus phíquản business, the depreciation of fixed assets, the cost of outsourced services to facilitate the understanding of content as well as expenditures for the management each item costs are classified into more specific cost items. Therefore, when evaluating business performance, commercial businesses need general assessment of costs on at the same time to evaluate the effectiveness of each type of cost. This has important implications helps the management to find bearish overall cost and the cost of parts, through which contribute to enhancing the business performance of the business.
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