The correct answer is ： Applying a zero defect philosophy to the management of all resources and relationships within an organisation
'Identifying the factors which cause the costs of an organisation's major activities' describes ABC.
'Tracking and accumulating costs and revenues attributable to each product over its life 1 describes life-cycle costing and 'Estimating product costs by subtracting a desired profit margin from a selling price' describes target costing.
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