1. How does activity-based costing (ABC) differ from traditional costing methods, and how can it help organizations make more informed pricing decisions?
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3. What factors should a company consider when determining the pricing strategy for a new product or service, taking into account customer profitability and market conditions?
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5. Explain the concept of target costing and its role in setting prices to meet customer expectations while ensuring profitability. Provide an example to illustrate the concept.
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7. Discuss the importance of analyzing customer profitability in managerial accounting. How can this analysis inform pricing strategies and customer relationship management decisions?