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Students are often more interested in learning the application of a concept (the calculation) then they are the WHY behind the process. However, if you are heading towards your Canadian CPA designation the focus of the professional CFE (Common Final Exam) is the WHY, the strategy behind the application. This video helps you to understand the WHY behind allocating service department costs. Your understanding of this is critical to both passing the professional exams but also to aiding the business you either run or work for with regards to their long term success. Course Length: 8:40 minutes Source: Else Grech Accounting

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