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5：流程成本核算
https://query.libretexts.org/%E7%AE%80%E4%BD%93%E4%B8%AD%E6%96%87/%E5%9B%BE%E4%B9%A6%EF%BC%9A%E7%AE%A1%E7%90%86%E4%BC%9A%E8%AE%A1_(OpenStax)/05%3A_5%EF%BC%9A%E6%B5%81%E7%A8%8B%E6%88%90%E6%9C%AC%E6%A0%B8%E7%AE%97
5 : Coûts des processus
https://query.libretexts.org/Francais/Livre_%3A_Comptabilit%C3%A9_de_gestion_(OpenStax)/05%3A_Co%C3%BBts_des_processus
5: Custeio do processo
https://query.libretexts.org/Idioma_Portugues/Livro%3A_Contabilidade_Gerencial_(OpenStax)/05%3A_Custeio_do_processo
5: Mchakato wa gharama
https://query.libretexts.org/Kiswahili/Kitabu%3A_Uhasibu_wa_Usimamizi_(OpenStax)/05%3A_Mchakato_wa_gharama
5: تكلفة العملية
https://query.libretexts.org/%D8%A7%D9%84%D9%84%D8%BA%D8%A9_%D8%A7%D9%84%D8%B9%D8%B1%D8%A8%D9%8A%D8%A9/%D9%83%D8%AA%D8%A7%D8%A8%3A_%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9_%D8%A7%D9%84%D8%A5%D8%AF%D8%A7%D8%B1%D9%8A%D8%A9_(OpenStax)/05%3A