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Example 2: Choose a business and classify the cost of this Business Cost Example Traceability to product (Direct or indirect) Cost Behavior (Variable or fixed)

Example 2: Choose a business and classify the cost of this Business

Cost Example

Traceability to product

(Direct or indirect)

Cost Behavior

(Variable or fixed)

Value attribute

(Adding or non-adding)

Financial reporting

(Product or period)

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