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Explain the following terms or statements and give an example: a) Return on Investment (2.5 marks) b) Benchmarking (2.5 marks) c) Activity-based costing (2.5 marks)

Explain the following terms or statements and give an example: a) Return on Investment (2.5 marks) b) Benchmarking (2.5 marks) c) Activity-based costing (2.5 marks) d) IR 4.0 in managerial accounting environment (2.5 marks)

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