本文采用知识共享署名-相同方式共享 4.0 国际.
为了理解部门分析，你需要了解变动成本、固定成本、直接成本、间接成本、部门净利润，间接费用的贡献这些概念。接下来，我们逐一介绍每个概念。
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部门分析中使用的概念
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