Which of the following statements is not a characteristic of a target costing system? ...

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Accounting

Which of the following statements is not a characteristic of a target costing system?

It is a good system to compare the cost of your products with that of your competitors

Assists with ensuring that a business can achieve its desired profit levels

Focuses on cost reductions after the product has been designed

Focuses on the manufacturing processes to see if improvements can be made from a cost perspective.

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