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Kostenträger
m -s, =
bank.
porteur de coûts
commun.
porteur de frais
econ., fin., account.
centre de coûts appliqués à la production
;
poste de production absorbant des coûts
;
unité de production absorbant des coûts
econ., market.
support de coût
stat.
unité d'imputation
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