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According to social control theory, delinquency is caused by
Budgeted Activity
Planned or expected levels of operational activity, which may include sales volume, production quantities, or labor hours, for budgeting purposes.
Fixed Overhead
Costs that do not change with the level of production or sales over a short period, such as rent, salaries, and insurance.
Budget Variance
The difference between what was budgeted or planned in terms of financial performance or cost, and what was actually achieved.
Labor Efficiency Variance
The difference between the actual labor hours used and the standard hours expected for the level of production achieved.
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