High quality products lead to high prices for these products, which is not always convenient for all customers. Therefore, the quality level must be established in accordance with customers' requirements and purchasing power.

One of the most important factors that customers take into consideration when making a purchasing decision refers to the speed of delivery. Several studies have revealed that profits and market share are determined by speed of delivery.

Flexibility refers to the company's processes design, on the one hand, and to the company's ability to modify its facilities in order to produce new goods and services, on the other hand. This factor's importance is related to the duration of a product's life cycle.

Regarding service as a new competitive priority, companies provide value-added services, because this helps them gain competitive advantage.

3. The activity-based costing techniques consists in allocated overhead costs in actual proportion to the overhead consumed...
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