This paper introduces the related concept and advantage of the improved methods of costing in the operation and particularizes the application steps of the costing in the operation taking the book purchase business as an example.%文章介绍了作业成本法及其改进方法估时作业成本法的相关概念与优势，并以图书采购业务为例，列举了估时作业成本法的三个应用步骤。
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