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Which of the following does modernization theory assume?
Cost Object
An item for which costs are compiled or measured, such as a product, service, or department.
Customer Orientation
A business approach that prioritizes identifying and meeting the needs and expectations of customers.
Production System
A system involved in the creation of products or services, entailing everything from raw materials to the final output.
Direct Materials
The raw materials that can be directly attributed to the manufacturing of a product.
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