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![PDF] Cost management in the internal value chain of integrated application of activity-based costing, Kaizen concept and target costing | Semantic Scholar](https://d3i71xaburhd42.cloudfront.net/d9de4b4016591735d062b1d4eab3d4a98b77fe69/2-Figure1-1.png "PDF] Cost management in the internal value chain of integrated application of activity-based costing, Kaizen concept and target costing | Semantic Scholar")
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