Ch 1 · Introduction to Cost & Management Accounting

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5 concept points · 3 formulas · 4 exam-critical points.

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Concept

🗺️ Chart summary

Cost Classification
       |
   Nature       Behaviour       Function
       |            |               |
   Mat/Lab/Exp  Fixed/Var/Semi  Production/Admin/Selling
       |
   Traceability: Direct / Indirect

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