List some examples of costs that a cost management system might treat differently for internal and external

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List some examples of costs that a cost management system might treat differently for internal and external purposes. Why would these treatments be appropriate?
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Related Book For  answer-question

Cost Accounting Traditions and Innovations

ISBN: 978-0324026450

4th edition

Authors: Barfield Jesse, Raiborn Cecily, Kinney Michael

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