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In using a guns and butter production possibilities curve with increasing opportunity cost,producing more and more tanks
Target Margin
The desired profit margin that a company aims to achieve for a product or service, used as a benchmark for pricing and cost management strategies.
Target Cost
The desired cost of manufacturing a product, which is calculated to ensure profitability at a specific selling price.
Activity-based Management System
A system that uses activity-based costing information to improve business processes and resource allocation, enhancing operational efficiency.
Real Causes
The underlying reasons or factors that lead to a certain effect or condition, often distinguished from more visible or immediate causes.
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