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Attribution theory examines:
Cost Drivers
Factors that cause a change in the cost of an activity, such as machine hours, labor hours, or material size.
Vocational School
An educational institution that provides training and skills for specific trades or careers, focusing on practical job-related skills.
Revenue Variances
The difference between actual revenue and budgeted or forecasted revenue, indicating if a business is performing above, on, or below expectations.
Spending Variances
Differences between actual spending and budgeted amounts in a company's budget, indicating over or underspending.
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