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Chapter 1






                          Overview




                                                Customer                 Direct               Activity
                       Direct Product
                         Profitability         Profitability           Channel                 Based
                                                 Analysis            Profitability          Budgeting







                                     ABC and                             Advanced applications of
                                     decision-
                                      making                                           ABC







                                                    ABC and ABM







                               ABC
                                                                                     ABM
                              basics






                             Activity-based
               Method                              Benefits and                     5 outputs
                               Hierarchy
                                                    limitations













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