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In the optimistic approach, during the _____ phase, changes are permanently applied to the database.
Activity-based Costing
A pricing strategy that allocates expenses to goods or services according to the tasks they necessitate, striving for a more accurate distribution of costs.
Relevant Cost
A cost that should be considered when making decisions.
Avoidable Costs
Costs that can be eliminated if a particular decision is made, such as discontinuing a product line.
Irrelevant Costs
Costs that will not be affected by a decision and therefore should not be considered when making that decision.
Q2: A _ exists when there are functional
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