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The simple CASE expression operates by comparing the primary expression to your expression in Every WHEN clause for equivalency. If these expressions are equal, the expression from the THEN clause will probably be returned.

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Inside of a SELECT assertion, the CASE expression allows for values to be replaced in The end result established based on comparison values.

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Earlier mentioned figures exhibit that the overall production fees ¥1146 in outdated costing system is bigger in comparison to the new costing process ¥1092 since the new Price strategy is divided official statement into sub classes to improve the plant Manage functions and it will get the job done correctly for Komatsu Ltd to accomplish their objectives with regards to manufacturing concerns but In addition, it improves the price of the Production Overhead for each Mfg.

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