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Unformatted text preview: ....................................................................................84 The Real Value of ABC............................................................................................................................. 86 A General Approach.................................................................................................................................. 87 COST DRIVERS IN NON-MANUFACTURING SETTINGS....................................................................88 Overhead Activities in a Merchandising Organization................................................................................88 Direct Costs in a Hospital..........................................................................................................................89 ABSORPTION COSTING VERSUS VARIABLE COSTING............................................................... 90 Reasons for Differences....................................................................................
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This document was uploaded on 03/30/2014.

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