@article{sywh2112457468485271554,
  title = {数字化背景下企业成本管理创新探讨},
  author = {兰敏},
  journal = {商业文化},
  year = {2026},
  number = {12},
  pages = {56--58},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457468485271554},
}