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32. Nhân viên KTQT giải thích rằng sự lựa chọn kết cấu chi phí cho một sản phẩm, bộ phận nên dựa vào :a. Tiêu chuẩn kết cấu chi phí theo từng ngành nghềb. Tỷ lệ định phí lớn hơn tỷ lệ biến phíc. Tỷ lệ định phí nhỏ hơn tỷ lệ biến phíd. Chiến lược, tình hình thị trường, điều kiện vốn, vật tư, lao động, máy móc thiết bị, chi phí đặc thù của mỗi doanh nghiệp
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