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Cost Driver Analysis
The examination of factors that cause costs to change, often used in activity-based costing to identify and manage those factors more effectively.
Trigger Costs
Expenses incurred as a result of initiating specific actions or projects, often used in decision-making to assess the financial impact of those actions.
Activity Performed
A term that broadly refers to any actions or tasks completed during a process or project.
Activity-based Performance Measures
Metrics that evaluate the efficiency and effectiveness of specific actions or processes within an organization.
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