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Ch 9: Alternative Costing Principles

*This F2 (MA) Summary Notes is Valid Up to 31 August 2025.

Chapter Focus Points: Activity-Based Costing (ABC), Cost Pool, Cost Driver, ABC vs. Absorption Costing, Target Costing, Lifecycle Costing, Total Quality Management (TQM), Prevention Costs, Appraisal Costs, Internal Failure Costs, External Failure Costs.

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Ch 9: Alternative Costing Principles

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