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Chapter 1

(
)

(Cost Management)
(
)

1-1

1-2


1.
2.
3.
4.
5.


1.
2.
3.
4.
5.

(Strategy)

(Vision)

()


(Capital Expenditures Budget)

10

()

(Control)

(Operational
Control) (Management Control)

11

()

(Performance Evaluation)


(Critical Success Factors)

12

()

13

()

14

15

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