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q3G1_v1.cmap, importance des frais fixes caractérise Entreprise, outil décloisonne vision de l'entreprise, outil de simulation, Activity Based Costing est méthode de coût complet, choix stratégique fixe prix de vente, Activity Based Costing est outil, Activity Based Costing oriente choix stratégique, Entreprise nécessite Activity Based Costing, vision de l'entreprise permet représentation transversale, simulation faire choix stratégique