活動 かつどう基準 きじゅん原価 げんか計算 けいさんなら
katsu dō kijungenka keisannara

Noun
Da Copula

The "-nara" conditional form ("if/when…") of 活動基準原価計算

1. If activity-based costing; When activity-based costing

Nara Conditional
Business