A.
focuses on the costs of activities necessary to produce and sell products and services.把注意力集 中在那些生产和销售产品和服务所必需的作业的成本
B.
adjusts costs to the actual level of output achieved or expected to be achieved during the budget period.按照预算期间实际完成或期望完成的产出水平来调整成本
C.
projects costs on the basis of future improvements rather than current practices and methods.以未 来改进为基础、而不是以当前的实践和做法为基础,对成本作出预测
D.
projects expenses from the ground up, as though the budget were being prepared for the first time. 对费用重新作出预测,就好像第一次制定此项预算