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7.Which of the following methods of costing describes target costing?
A.A method that targets selected business departments and aims to minimise their costs
B.A method that sets a target price by adding a desired profit margin to actual cost
C.A method that sets a target cost by subtracting a desired proft margin from a competitive market price
D.A method whose target is to reduce unit cost without impairing value to the customer
7.答案：A method that sets a target cost by subtracting a desired profit margin from a competitive market price
Target costing involves deciding on a competitive price for a product and then deducting a desired profit margin from it. The balance is the target cost.
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