@article{sywh2112457471995904001,
  title = {管理会计工具赋能中小企业成本核算精准化研究},
  author = {蔡燕青},
  journal = {商业文化},
  year = {2026},
  number = {4},
  pages = {62--65},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457471995904001},
}