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TAK0010 MMA3030 Juhtimisarvestus (2026 sügis)
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Tootekulud on kulud, mida inventeeritakse ja kajastatakse kuluna kasumiaruandes siis, kui toodang on müüdud.
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Esmaskulud koosnevad põhitööjõukuludest ja tootmise lisakuludest.
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