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Keywords: Operating expenses
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Journal Articles
Industrial Management & Data Systems (1996) 96 (2): 17–24.
Published: 01 March 1996
... of ABC. Enumerates the need for this new justification approach, the hierarchy of factory operating expenses and steps to implement ABC in acquiring advanced factory management systems. Concludes with a case study example to illustrate the application of this new approach. 1. 1Cost drivers must...

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