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ulinganifu
Watumiaji wa kutathmini uhasibu habari kwa kulinganisha. Similar makampuni akaunti kwa shughuli sawa katika njia hiyo. Lengo jingine ni ulinganishi wa habari kutoka moja ya kampuni moja kwa kipindi cha pili (msimamo). Mwenendo wa uendeshaji haipaswi kukumbatia kwa kubadilisha mbinu za uhasibu.
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