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活動 かつどう基準 きじゅん原価 げんか計算 けいさんであれば
katsu dō kijungenka keisandeareba

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Noun
, 
Da Copula

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

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

Ba Conditional
, 
Business

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活動基準原価計算であれば

活動基準原価計算であれば【かつどうきじゅんげんかけいさんであれば】 Activity

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