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why is track difficult

How do you ascertain the true cost of manufacturing an item?
Do you know what your equipment, materials, labor, are actually costing you, and where the opportunities are for improved economy? How often do you analyze the financial aspect of manufacturing?
How effectively do you apply overhead costs to the cost of the product?
What is the directive from company leadership regarding cost management?
How has the manufacturing operations performed historically as a financial management entity?
Would you prefer to base your costing on actual or standard costs? Can you define standard costs?

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