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TheCostManagementFramework3ViewsofCostStrategicOperationalFinancial•Financial—usedforexternalreportingandforcomparisonswithpublishedcompetitivedata.•Strategic—usedforproductpricing,make/buyanalysis,capacityutilization,productintroduction/pruningdecisionsandcustomer-focuseddirection.•Operational—usedforanalysisofproductivity,identificationofcostandperformancedrivers,andcontrolofvalue-added...
