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当前学科：第三章物流成本、服务、质量与标准化
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对物流成本进行性态和盈亏平衡分析，并进行物流成本预算管理，这是属于（）的成本管理内容。
A . 物流成本核算层
B . 物流成本管理层
C . 物流成本决策层
D . 物流成本评估层
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