活動 かつどう基準 きじゅん原価 げんか計算 けいさんじゃなかったです
katsu dō kijungenka keisanjanakattadesu

Noun
Desu Copula

The polite, past negative form of 活動基準原価計算

1. Activity-based costing wasn't.; It wasn't activity-based costing.

Past/Perfective
Negative
Polite
Casual Register
Business