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"Costing methods" as a book category covers the theories, techniques and practical approaches used to measure, allocate and control costs across businesses and projects. It includes works on traditional and modern frameworks—absorption, variable/marginal, activity-based, standard, job and process costing, life‑cycle and target costing—along with cost estimation, budgeting, cost control, pricing and profitability analysis. Books in this category range from textbooks and practitioner guides to industry case studies and software/tool manuals, and are aimed at accountants, financial managers, operations professionals, consultants and students who need to apply costing for decision-making, performance measurement and cost reduction across manufacturing, services, construction and public-sector environments.

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