The best replacement for traditional costing is activity based costing.

Лучшие альтернативы к traditional costing можно упорядочить следующим образом:
★★★★★  activity based costing
★★★  abc
★★  target costing
★★  absorption costing
★★  abc costing
  activity based
  just in time costing
  activity-based costing
  life-cycle costing
  activity costing
  modern costing

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