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Chapter 3










                  You should now be able to answer TYU questions 2, 3, 4, 7 and 9 from Chapter
                  3 of the Study Text.

                  You will be able to partly answer questions 14, 16-18, 35 and 73 from the Exam
                  Kit.

                  For further reading, visit Chapter 3 from the Study Text and review the P5
                  article on ‘activity-based management’ at www.accaglobal.com

























































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