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![Target Costing Process [Ansari et al. (1996); Ellram (2002)] | Download](https://i2.wp.com/www.researchgate.net/profile/Selcuk_Yalcin/publication/330497906/figure/download/fig1/AS:716754863005701@1547899084368/Target-Costing-Process-Ansari-et-al-1996-Ellram-2002.png)
