Examlex
Cohesive groups are:
Fabricating Department
The division within a manufacturing company where raw materials are assembled or processed into finished goods.
Assembling Department
A section within a manufacturing facility where components are put together to form a final product.
Static Budget
A financial plan that remains unchanged over the budget period regardless of changes in operational activities or volumes.
Flexible Budget
A budget that adjusts or scales according to the volume of activity, providing a more useful tool for performance evaluation.
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