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Analysis of Missha`s Cost Management in Practice

Ⅰ. Introduction

All businesses are concerned about cost because one of the fundamental method for increasing profits is to reduce costs. For this reason, managers use cost accounting information to make decisions, including pricing, production planning, budgeting, research, development, and so on which decisions set a goal of reducing costs. From among these, competitive pricing has a same effect like reducing costs because correct pricing avoid a


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