*This F5 (PM) Summary Notes is Valid Up to 31 August 2025.




Chapter Focus Points: Non-Manufacturing Costs, Controllable Costs, Uncontrollable Costs, Return on Capital Employed (ROCE), Residual Income (RI), Residual Income (RI), Variance Analysis, Earnings Before Interest and Taxes (EBIT), Full Cost, Marginal Cost, Opportunity Cost, Variable Cost Per Unit, Net Present Value (NPV), Dysfunctional Behavior and NPV.
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