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(Balanced Score Card, BSC) Robert S Kaplan David P. Norton )1990
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(III) e e e 80% 6 8 100% 100%: e 80% 6 8 100% 100%:
(IV) ERC ERC / 5 100% / 80 5 / 5 100% / 80 5
Environment Accounting System Green Accounting
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ECA-Code E210 S160
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