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研究认为,ABCM作为一个强有力的管理手段和决策支持工具,完全可以被中小企业所应用,从而为提高其经营管理水平,获得竞争优势创造有利条件。
According to the research, ABCM, as a powerful management tool and decision support tool, can be fully used by SMEs, thus creating favorable conditions for improving its management level and gaining competitive advantage.