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According to the author, "Producing a good requires an effort of resources that usually has a price. This consumption of resources is called costs. To produce a specific good with the lowest possible cost is a decisive factor for the long-term success of a business. Therefore, it is important to be able to establish costs in order to obtain the relevant management information necessary to achieve the lowest possible production costs. Achieving the lowest possible costs is a holistic job, involving management, business culture, optimal technology, optimal internationalization, optimal size of production, etc. And costs vary with the relevant decision occasion. This is the dynamic perspective."