The environmental changes, and the majority of companies' switch from using direct labour to new technology led to the increase of overhead rate and distortion products cost. This increase causes the traditional costing systems to cease accurately calculating the costs of products and services, and the information in the systems become too clustered; sorted too late for decision-making.
有些专业的会计学用语不能改,但我已经尽力了.希望能及时地帮到你.