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原価 げんか管理 かんりじゃありません
genkakanrijārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 原価管理

1. It is not cost management.

Negative
, 
Polite
, 
Terminal Form

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原価管理じゃありません

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